RNB Carbide & Ferro Alloys (p) Ltd., Guwahati V. Income Tax Officer, Ward-2(2), Guwahati

ITA 312/GTY/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1424 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 19-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAYANTA MRIDHA
• Section: 143(3); 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH E COURT AT KOLKATA BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA NO. 31 2 / GAU / 2018 ASSESSMENT YEAR :2012-13 RNB CARBIDE & FERRO ALLOYS PVT.LTD., C/O SAGARMAL RAMKUMAR COMPLEX, S.R.C.B. ROAD, FANCY BAZAR, GUWAHATI- 781001 [ PAN NO.AACCR 0993 G ] V/S . INCOME TAX OFFICER WARD-2(2) AAYAKAR BHAWAN, CHRISTIAN BASTI, G.S. ROAD, GUWAHATI-781005 /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI JAYANTA MRIDHA, JCIT DR /DATE OF HEARING 09-12-2019 /DATE OF PRONOUNCEMENT 13-12-2019 / O R D E R PER BEMCH:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2012-13 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-2 GUWAHATIS O RDER DATED 27.08.2018 PASSED IN CASE NO.GUWA-244/2015-16 INVOLVING PROCE EDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. CASE CALLED TWICE. NONE APPEARS AT THE ASSESSEES B EHEST. IT IS ACCORDINGLY PROCEEDED EX PARTE . 2. LEARNED DEPARTMENTAL REPRESENTATIVE INVITES OUR ATTENTION TO ASSESSEE MULTIPLE SUBSTANTIVE GRIEVANCES CORRECTNESS OF BOTH THE LOWER AUTHORITIES ITA NO.312/GAU/2018 ASSESSM ENT YEAR: 2012-13 M/S RNB CARBIDE & FERRO ALLOYS PVT. LTD. VS. I TO,WD-2(2) GUWA PAGE 2 DENYING U/S.80IC DEDUCTION OF 3,06,44,923/- IN BOTH THE LOWER PROCEEDINGS WE NOTICE AT THE OUTSET THAT THE CIT(A) HAS PASSED HIS LOWER APPELLATE ORDER EX PARTE WHILST AFFIRMING THE ASSESSING OFFICERS ACTION MA KING ADDITION OF 3,06,44,923/- IN THE ASSESSMENT ORDER DATED 30.03.2 015. LEARNED DEPARTMENTAL REPRESENTATIVE FAILS TO DISPUTE THAT N EITHER THERE IS ANY INDICATION ABOUT THE ACTUAL SERVICE OF THE LAST HEARING NOTICE IN LOWER APPELLATE PROCEEDINGS NOR IS THERE ANY ADJUDICATION ON MERITS AS CONTEMPLATED U/S.250(6) OF THE ACT. WE THEREFORE RESTORE THE ASS ESSEES SUBSTANTIVE GROUND BACK TO THE CIT(A) FOR AFRESH ADJUDICATION ON MERIT S WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES IN ABOVE IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT 13/ 12/2019 SD/- SD/- (A.L.SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) JUDICIAL MEMBER) KOLKATA, *DKP - 13 / 12 /201 9 / / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-RNB CARBIDE & FERRO ALLOYS PVT. LTD. C/O SAGARMAL RAMKUMAR COMPLEX, S.R.C. B.ROAD, FANCY BAZAR, GUWAHATII-781001 2. /RESPONDENT-ITO WARD-2(2), AAYAKAR BHAWAN, CHRISTI AN BASTI, G.S. ROAD GUWAHATI-7810 05 3. * - / CONCERNED CIT GUAHATI 4. -- / CIT (A) GUAHATI 5. 0 33*, *, / DR, ITAT, GUAHATI 6. 7 / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO *,