Gauri Rani Das, (l/R) Dilip Das, Guwahati V. Deputy Commissioner of Income tax, Circle-3, Guwahati

ITA 283/GTY/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6475 (ITAT-GUWAHATI)
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 15-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 153A

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER ITA NO. 282 - 288 / GAU / 2018 ASSESSMENT YEARS : 2007-08 TO 2013-14 GAURI RANI DAS L/H DILIPDAS KUSHAL KONWAR PATH, FATSHIL AMBARI, GUWAHATI-781009 [ PAN NO.AFEPD 6096 A ] V/S . DCIT, CIRCLE-3 AAYKAR BHAWAN, G.S. ROAD, GUWAHATI- 781005 /APPELLANT .. / RESPONDENT /BY ASSESSEE NONE /BY REVENUE SHRI A.K.BHARDWAJ, ADDL. CIT-DR SHRI SANDIP SENGUPA, JCIT-DR /DATE OF HEARING 12-07-2019 /DATE OF PRONOUNCEMENT 31-07-2019 / O R D E R PER BENCH:- THE ASSESSEE HAS FILED INSTANT SEVEN APPEAL(S) REL ATING TO ASSESSMENT YEAR(S) 2007-08 TO 2013-14 AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-2 GUWAHATIS IDENTICAL ORDERS ALL DATED 3 1.07.2018 PASSED IN CASE NOS. GUWA-183-189/2015-16. RELEVANT PROCEEDINGS IN THE FORMER SIX CASES ARE U/S. 153A R.W.S. 144 OF THE INCOME TAX ACT, 196 1; IN SHORT THE ACT WHEREAS LAST APPEAL ITA NO.288/GAU/2018 INVOLVES PR OCEEDINGS U/S 144 OF THE ACT. CASES CALLED TWICE. NONE APPEARS AT ASSESSEES BEHE ST. WE THEREFORE PROCEED EX PARTE AGAINST THE TAXPAYER. WE HAVE HEARD SHRI A.K. BHARDWAJ, ADDL. CIT AND SHRI SANDIP SENGUPTA, JCIT REPRESENTING THE REVENUE. CASE FILE(S) PERUSED. ITA NO. 282-288/GAU/2018 A.YS. 07-08 TO 1 3-14 GAURI RANI DAS (L/H DILIP DAS) VS. DCIT, CI R-3 GAU PAGE 2 2. IT TRANSPIRES AT THE OUTSET THAT THE CIT(A)S OR DERS IN ALL THESE ASSESSMENT YEARS HAVE BEEN PASSED EX PARTE IS THAT ASSESSEE HAD NOT PUT IN APPEARANCE. LEARNED DEPARTMENTAL REPRESENTATIVE INV ITED OUR ATTENTION TO THE LOWER APPELLATE DISCUSSION INDICATING THE CIT(A) TO HAVE ISSUED RELEVANT NOTICE(S) ON 16.12.2015, 13.10.2017 & 12.06.2018 FO R 17.02.2016, 02.11.2017 AND 26.06.2018 WHEREIN NOBODY PUT IN APPEARANCE FRO M THE TAXPAYERS SIDE. THEY FAIL TO DISPUTE THAT THERE IS NO PROOF ON RECO RD ABOUT THE ACTUAL SERVICE OF NOTICES AS PER THE CORRESPONDING ENDORSEMENTS. THE FACT ALSO REMAINS THAT CIT(A) HAS NOT ADJUDICATED UPON MERITS OF THE VARIO US ISSUES RAISED IN THIS ENTIRE LIS. WE THEREFORE DEEM IT APPROPRIATE IN THE SE PECULIAR FACTS AND CIRCUMSTANCES THE ASSESSEES INSTANT SEVEN CASES DE SERVE TO BE RESTORED FOR DE NOVO ADJUDICATION IN LOWER APPELLATE PROCEEDINGS AS PER LAW AFTER AFFORDING THREE EFFECTIVE OPPORTUNITIES OF HEARING IN ABOVE T ERMS. 3. THESE ASSESSEES APPEALS ARE ALLOWED FOR STATIST ICAL PURPOSES ORDER PRONOUNCED IN ACCORDANCE WITH RULE 34(3) OF T HE ITAT RULES BY PUTTING ON NOTICE BOARD ON 31/07/2019 SD/- SD/- ( ) (&' ) ( A.L.SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) GUWAHATI, *DKP (- 31 / 07 /201 9 / COPY OF ORDER FORWARDED TO:- 1. /ASSESSEE-GAURI RANI DAS (L/H DILIP DAS KUSHAL KONW AR PATH, FATSHIL AMBARI, GUWAHATI-781009 2. /REVENUE-DCIT, CIR-3, AAYKAR BHAWAN, G.S. ROAD, GUW AHATI-781005 3. 3 4 9 / CONCERNED CIT GUWAHATI 4. 4- / CIT (A) GUWAHATI 5. < ''3, 3, 9 / DR, ITAT, GUWAHATI 6. B / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY (ON TOUR) 3,