Chhagan Mal Sarawgi & Sons, Guwahati V. Assistant Commissioner of Income tax, Circle-4, Guwahati

ITA 3/GTY/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3207 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 07-01-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: J C KANKARIA

Judgement Text

1 ITA NO. 03/GAU/2020 CHHAGANMAL SARAWGI & SONS, AY 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 03/GAU/2020 ASSESSMENT YEAS: 2013-14 CHHAGANMAL SARAWGI & SONS (PAN: AABFC1873E) VS. ASSISTANT COMMISSIONER OF INCOME- TAX, CIRCLE-4, GUWAHATI APPELLANT RESPONDENT DATE OF HEARING 22.02.2021 DATE OF PRONOUNCEMENT 25.02.2021 FOR THE APPELLANT SHRI J. C. KANKARIA, AR FOR THE RESPONDENT SHRI SUBHRAJYOTI BHATTACHARYA, A DDL. CIT ORDER THIS APPEAL PREFERRED BY THE ASSESSEE IS A GAINST THE ORDER OF LD. CIT(A), GUWAHATI-2, GUWAHATI DATED 30-09-2019 FOR ASSESSMENT YEAR 2013- 14. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE SHRI J. C. KANKARIA SUBMITTED THAT THE LD. CIT(A) IN RESPECT OF THIS APPEAL HAD ONLY ISSUED O NE NOTICE DATED 12.09.2019, FIXING THE CASE FOR HEARING ON 19.09.2019. ACCORDING TO THE L D. AR, HE HAD APPEARED AND SOUGHT ADJOURNMENT SINCE HE WAS PREPARED ONLY FOR SOME PEN ALTY APPEALS. HOWEVER, THE LD. CIT(A) INSISTED THAT THE LD. AR SHOULD SUBMIT HIS A RGUMENTS REGARDING THIS APPEAL ALSO, EVEN THOUGH HE PRESSED FOR ADJOURNMENT, WHICH WAS N OT GRANTED; AND BASED ON THE ORAL SUBMISSIONS, WHICH WAS NOT PROPERLY PREPARED, THE L D. CIT(A) HAS PASSED THE ORDER ON 30.09.2019. ACCORDING TO THE LD. AR, THE ACTION OF THE LD. CIT(A) IS BAD FOR NOT GRANTING PROPER OPPORTUNITY OF HEARING TO THE LD. AR AND PRA YED THAT THE MATTER MAY BE RESTORED BACK TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATIO N. PER CONTRA, THE LD. DR THOUGH OPPOSED THE SUBMISSION OF THE LD. AR OF THE ASSESSEE, HOWEV ER, DID NOT OPPOSE THE PRAYER THAT THE APPEAL MAY BE RESTORED BACK TO THE LD. CIT(A) FOR F RESH ADJUDICATION. 3. HAVING HEARD BOTH THE PARTIES IT IS NOTED THAT T HE MAIN GRIEVANCE OF THE ASSESSEE IS THAT THE LD. CIT(A) HAD ISSUED ONLY ONE NOTICE DATE D 12.09.2019 FIXING THE MATTER ON 19.09.2019 WHEREIN THE ASSESSEE SOUGHT ADJOURNMENT WHICH WAS NOT GRANTED AND THE LD. 2 ITA NO. 03/GAU/2020 CHHAGANMAL SARAWGI & SONS, AY 2013-14 CIT(A) BASED ON THE ORAL ARGUMENTS HAVE DECIDED THE APPEAL BY DISMISSING THE SAME. ACCORDING TO THE LD. AR, HE WAS NOT PREPARED IN RES PECT OF THIS CASE AND HAS NOT COME WITH THE DOCUMENTS/CASE FILES TO SUBSTANTIATE HIS SUBMIS SIONS, THEREFORE, HE SOUGHT ADJOURNMENT. TAKING INTO CONSIDERATION THE AFORESAID FACTS, I SE T ASIDE THE IMPUGNED ORDER OF THE LD. CIT(A) AND RESTORE THE APPEAL BACK TO THE FILE OF T HE LD. CIT(A) AND DIRECT THE LD. CIT(A) TO DECIDE THE APPEAL ON MERITS AS CONTEMPLATED U/S. 250(6) OF THE INCOME-TAX ACT, 1961 WHICH READS AS UNDER: PROCEDURE IN APPEAL 250(6) THE ORDER OF THE COMMISSIONER (APPEALS) D ISPOSING OF THE APPEAL SHALL BE IN WRITING AND SHALL STATE THE POINTS FOR DETERMINATIO N, THE DECISION THEREON AND THE REASON FOR THE DECISION. 4. THE LD. CIT(A) SHOULD DISPOSE OF THE APPEAL IN W RITING AND SHALL STATE THE POINTS FOR DETERMINATION, AND PASS A SPEAKING ORDER FOR THE DE CISION; AND THE ASSESSEE IS ADVISED TO BE DILIGENT AND TO FILE ALL DOCUMENTS ALONG WITH THE W RITTEN SUBMISSIONS AT THE TIME WHEN THE MATTER IS FIXED FOR HEARING. WITH THESE OBSERVATIO NS, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT O N 25 TH FEBRUARY, 2021. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED: 25.02.2021 JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. CHHAGANMAL SARAWGI & SONS, HOUS E NO. 68, SRCB ROAD, FANCY BAZAR, GUWAHATI-781001. 2 RESPONDENT ACIT, CIRCLE-4, GUWAHATI 3. CIT(A), GUWAHATI-2, GUWAHATI. 3 ITA NO. 03/GAU/2020 CHHAGANMAL SARAWGI & SONS, AY 2013-14 4. 5. CIT- GUWAHATI DR, ITAT, GUWAHATI / TRUE COPY, BY ORDER, SENIOR PVT. SECY.