Padum Gogoi, Guwahati V. Deputy Commissioner of Income Tax, Circle-3, Guwahati

ITA 313/GTY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4437 (ITAT-GUWAHATI)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 19-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: D LOYI
• Assessee Lawyers: S P BHATI
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

1 ITA NO.313/GAU/2018 PADUM GOGOI, AY 2012-13 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAH ATI BENCH, E COURT AT KOLKATA ( ) . . , . , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 313/GAU/2018 ASSESSMENT YEAR: 2012-13 PADAM GOGOI (PAN: AFDPG7805B) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3, GUWAHATI APPELLANT RESPONDENT DATE OF HEARING 13.05.2019 DATE OF PRONOUNCEMENT 13.05.2019 FOR THE APPELLANT SHRI S. P.BHATI, FCA FOR THE RESPONDENT SHRI D. LOYI, ADDL. CIT, SR. DR ORDER PER A.T.VARKEY, JM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), GUWAHATI-2, GUWAHATI DATED 13 .08.2018 FOR AY 2012-13. 2. THE MAIN GRIEVANCE OF THE ASSESSEE IS AGAINST TH E ACTION OF THE LD. CIT(A) IN DISMISSING THE APPEAL EX PARTE. AT THE OUTSET ITSE LF, THE LD. COUNSEL FOR THE ASSESSEE DREW OUR ATTENTION TO THE FACT THAT THOUGH THE LD. CIT(A ) HAS TAKEN NOTE IN THE IMPUGNED ORDER THAT DESPITE FIXING THE MATTER ON VARIOUS DATES, TH E ASSESSEE DID NOT TURN UP BEFORE HIM FOR PRESENTING HIS CASE. ACCORDING TO LD. AR, THE NOTI CES FIXING THE HEARING WERE NOT SERVED UPON THE ASSESSEE OR IT WAS SERVED AFTER THE DATE OF HEARING. THEREFORE, THE ASSESSEE DID NOT GET PROPER OPPORTUNITY WHEN THE MATTER WAS FIXED BE FORE THE LD. CIT(A), SO, ACCORDING TO LD. AR, THERE IS VIOLATION OF NATURAL JUSTICE. 3. WE HAVE HEARING RIVAL SUBMISSIONS AND GONE THROU GH THE FACTS AND CIRCUMSTANCES OF THE CASE. WE NOTE THAT THOUGH THE LD. CIT(A) HAS L ISTED THE MATTER FOR HEARING ON VARIOUS DATES. ACCORDING TO LD. COUNSEL, ASSESSEE DID NOT R ECEIVE THE NOTICES OR NOTICES WERE 2 ITA NO.313/GAU/2018 PADUM GOGOI, AY 2012-13 RECEIVED AFTER THE DATE OF HEARING WHICH EFFECTIVEL Y MEANS THAT THE ASSESSEE WAS PREVENTED FROM INSTRUCTING HIS AR TO BE PRESENT BEFORE THE LD . CIT(A) ON THE DATE AND TIME WHEN THE MATTER WAS FIXED FOR HEARING. IN SUCH A SCENARIO, WE ARE INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO HIS FILE F OR DE NOVO ADJUDICATION AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE IN ACCORDANCE TO LAW. ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) DILIGENTLY WITHOUT FAIL. 4. IN THE RESULT, THE APPEAL BY THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 13 TH MAY, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI PADUM GOGOI, HOUSE NO. 4, BYE L ANE, BEHIND DOWN TOWN, DWARKA MATHURA NAGAR, GUWAHATI-781006. 2 RESPONDENT . DCIT, CIRCLE-3, GUWAHATI 3. 4. THE CIT(A), GUWAHATI-2, GUWAHATI. CIT , GUWAHATI 4. DR, ITAT, GUWAHATI BENCH, GUWAHATI / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR