Manjushree Charitable Society, Tawang V. Income Tax Officer, (Expm), Ward-2(3), Guwahati

ITA 301/GTY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4085 (ITAT-GUWAHATI)
• Duration Of Justice: 7 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 03-07-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA MRIDHA
• Assessee Lawyers: ANIL AGARWAL; R.K. NAHTA
• Keywords: Application of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL E-COURT GAUHATI BEFORE SHRI P.M. JAGTAP, V.P & SHRI S.S. GODARA, AM ITA NO.301/GAU/2019 & S. A. NO.32/GAU/2019 (IN ITA NO.301/GAU/2019) ( ASSESSMENT YEAR: 2015-16 & 2016-17) MANJUSHREE CHARITABLE SOCIETY TAWANG, ARUNACHAL PRADESH, PIN- 791111. VS. CIT(A)-2, GUWAHATI /. /.PAN/GIR NO.: AABAM8205H (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI ANIL AGARWAL & R.K. NAHTA, AR RESPONDENT BY : SHRI JAYANTA MRIDHA, JCIT, SR. DR /DATE OF HEARING : 14/02/2020 /DATE OF PRONOUNCEMENT : 28/02/2020 / O R D E R PER SHRI S.S. GODARA: THE ASSESSEES INSTANT STAY APPLICATION S.A NO.32/GAU/2019 SEEKS TO RESTRAIN THE DEPARTMENT FROM RECOVERING THE DISPUTED TAX DEMAND OF RS.40,00,000/- ARISING FROM BOTH THE LOWER AUTHORITIES ACTION MAKING VARIOUS DISALLOWANCES/ADDITIONS IN THE COURSE OF ASSESSMENT FRAMED ON 18.12.2017 AND AFFIRMED IN THE CIT(A)S LOWER APPELLATE ORDER PASSED EX PARTE ON 29.03.2019. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. WITH BOTH THE PARTIES CONSENT, WE PROCEED TO ADJUDICATE THE ASSESSEES MAIN APPEAL ITA NO.301/GAU/2019 FOR ADJUDICATION. 2 ITA NO.301/GAU/2019 & S. A. NO.32/GAU/2019 MANJUSHREE CHARITABLE SOCIETY 3. COMING TO THE CIT(A)S ORDER UNDER CHALLENGE, WE NOTICE AT THE OUTSET THAT HE HAS PROCEEDED TO AFFIRM THE ASSESSING OFFICERS ACTION BY PASSING HIS LOWER APPELLATE ORDER EX PARTE WITHOUT DEALING ON MERITS OF VARIOUS ISSUE(S) REQUIRING FRAMING OF POINTS OF DETERMINATION FOLLOWED BY A DETAILED ADJUDICATION U/S 250(6) OF THE ACT. LEARNED DEPARTMENTAL REPRESENTATIVE INVITED OUR ATTENTION TO THE CIT(A)S EX PARTE ORDER IN PARA 3 THAT HE HAD ISSUED THREE NOTICES DATED 06.08.18, 20.03.19 AND 26.03.19 FOR HEARING ON 13.08.18, 25.03.19 AND 29.03.19; RESPECTIVELY. 4. LEARNED COUNSEL AT THIS STAGE SUBMITTED THAT THE ASSESSEES PRESIDENT HAS FILED HIS SOLEMN ATTESTED AFFIDAVIT THAT ALTHOUGH HE HAD RECEIVED ONLY THE FIRST HEARING NOTICE, IT SOUGHT ADJOURNMENT BEFORE THE CIT(A). IT IS CATEGORICALLY DENIED THAT THE LATTER TWO HEARING NOTICES HAD BEEN SERVED ON THE ASSESSEE DURING LOWER APPELLATE PROCEEDINGS. FACED WITH THIS FACTUAL POSITION, WE DEEM IT APPROPRIATE TO RESTORE THE ASSESSEES MAIN APPEAL BACK TO THE CIT(A) FOR FRESH ADJUDICATION AS PER LAW WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING. THE ASSESSEE OR ITS AUTHORISED REPRESENTATIVE IS DIRECTED TO APPEAR BEFORE THE CIT(A) ON OR BEFORE 31.07.20 FOR FURTHER PROCEEDINGS. 5 THE ASSESSEES MAIN APPEAL ITA NO.301/GAU/19 IS ACCEPTED FOR STATISTICAL PURPOSED AND ITS STAY APPLICATION NO.32/GAU/2019 STANDS RENDERED INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 28/02/2020. SD/- SD/- (P. M. JAGTAP) (S. S. GODARA) VICE-PRESIDENT JUDICIAL MEMBER DATED: 28/02/2020 RS 3 ITA NO.301/GAU/2019 & S. A. NO.32/GAU/2019 MANJUSHREE CHARITABLE SOCIETY COPY OF ORDER FORWARDED TO: 1. MANJUSHREE CHARITABLE SOCIETY 2. CIT(A)-2, GUWAHATI 3. THE CIT(A) 4. THE CIT 5. DR 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O, I.T.A.T, GAUHATI BENCHES, GAUHATI .