Bikener Gems and Jewellery (p) Ltd, Nagaon V. Assistant Commissioner of Income tax, Circle-1, Guwahati

ITA 31/GTY/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 2586 (ITAT-GUWAHATI)
• Duration Of Justice: 3 year(s) 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 21-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI ‘DB’ BENCH AT KOLKATA [Virtual Court] Before SRI MANISH BORAD, ACCOUNTANT MEMBER & SRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. Nos.: 31 & 32/Gau/2019 Assessment Years: 2011-12 & 2012-13 Bikaner Gems and Jewellery Pvt. Ltd.......................Appellant [PAN: AACCB 0050 A] Vs. ACIT, Circle-1, Guwahati......................................Respondent Appearances by: Sh. J.P Singh, Adv., on behalf of Sh. S.L. Poddar, Adv., appeared on behalf of the Assessee. Sh. N.T. Sherpa, JCIT, appeared on behalf of the Revenue. Date of concluding the hearing : July 26 th , 2022 Date of pronouncing the order : July 27 th , 2022 ORDER Per Manish Borad, Accountant Member: The captioned appeals filed by the assessee pertaining to the Assessment Years (in short “AY”) 2011-12 & 2012-13 are directed against separate orders passed u/s 250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax (Appeals)-1, Guwahati [in short ld. “CIT(A)”] dated 29.10.2018. 2. At the outset, ld. Counsel for the assessee submitted that in the instant two appeals, the impugned orders are ex-parte and the assessee failed to get sufficient opportunity to give the submissions and file relevant documents in support of its grounds raised before I.T.A. Nos.: 31 & 32/Gau/2019 Assessment Years: 2011-12 & 2012-13 Bikaner Gems and Jewellery Pvt. Ltd. Page 2 of 3 ld. CIT(A). Prayer was made to restore all the issues in the instant appeals to the ld. CIT(A) for fresh adjudication. 3. Ld. D/R was fair enough in not raising any objection if the issues raised in these instant appeals are restored to ld. CIT(A). 4. We have heard rival contentions and perused the records placed before us. From perusal of the impugned orders, we find that there was no appearance on behalf of the assessee before ld. CIT(A) and the impugned orders were passed ex-parte. 5. We, therefore, considering the prayer made by the ld. Counsel for the assessee and no objection being raised by ld. D/R, restore all the issues in these instant appeals to the ld. CIT(A) for fresh adjudication and to pass a speaking order after considering the submissions as well as the relevant documents to be filed by the assessee on being provided adequate opportunity and to decide in accordance with law. The assessee is directed to remain vigilant and file necessary documents, if considered, in support of its grounds of appeal and should not take adjournment, unless otherwise required for reasonable cause. 6. In the result, the two appeals of the assessee are allowed for statistical purposes. Kolkata, the 27 th July, 2022. Sd/- Sd/- [Sonjoy Sarma] [Manish Borad] Judicial Member Accountant Member Dated: 27.07.2022 Bidhan (P.S.) I.T.A. Nos.: 31 & 32/Gau/2019 Assessment Years: 2011-12 & 2012-13 Bikaner Gems and Jewellery Pvt. Ltd. Page 3 of 3 Copy of the order forwarded to: 1. Bikaner Gems and Jewellery Pvt. Ltd., C/o. S.L. Poddar & Company, E-3A, Kanti Chandra Road, Bani Park, Jaipur- 302 016. 2. ACIT, Circle-1, Guwahati. 3. CIT(A)-1, Guwahati. 4. CIT- 5. CIT(DR), Guwahati Bench, Guwahati. True copy By order Assistant Registrar ITAT, Kolkata Benches Kolkata