Assam Gramin Vikash Bank, Guwahati V. Deputy Commissioner of Income Tax, Circle-3, Guwahati

ITA 315/GTY/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6474 (ITAT-GUWAHATI)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 19-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A K BHARADWAJ; SANDIP SENGUPTA
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH, GUWAHATI BEFORE SHRI S.S. GODARA, JM &DR. A.L.SAINI, AM ./ITA NO.321/GAU/2018 ( / ASSESSMENT YEAR:2014-15) SHRI RATAN SAHA C/O, MAA KAMAKHYA ART, GNB ROAD, PANBAZAR, GUWAHATI- 781001 VS. ACIT, CIRCLE-2, GUWAHATI ./ ./PAN/GIR NO.: AQOPS 1515 J (ASSESSEE) .. (REVENUE) ./ITA NO.315/GAU/2018 ( / ASSESSMENT YEAR:2010-11) ASSAM GRAMIN VIKASH BANK HEAD OFFICE, 2 ND FLOOR, G.S. ROAD, BHANGAGARH, GUWAHATI VS. DCIT, CIRCLE-3, GUWAHATI ./ ./PAN/GIR NO.: AAAAA 7147 H (ASSESSEE) .. (REVENUE) ./ITA NO.375/GAU/2018 ( / ASSESSMENT YEAR:2012-13) GHOSH BROTHERS AUTO SALES PVT. LTD. G.S. ROAD, LACHIT NAGAR, GUWAHATI VS. JCIT, RANGE-3, GUWAHATI ./ ./PAN/GIR NO.: AADCG 7819 B (ASSESSEE) .. (REVENUE) SHRI RATAN SAHA & ORS. ITA NOS.321,315,375-377,251&235/GAU/2018 ASSESSMENT YEARS:2014-15, 2010-11,2011-12,2012-13,2 014-15& 2015-16 P PP PA AA AG GG GE EE E | || | 2 22 2 ./ITA NOS.376&377/GAU/2018 ( / ASSESSMENT YEARS:2011-12 & 2012-13) GHOSH BROTHERS ELECTRONICS PVT. LTD. G.S. ROAD, LACHIT NAGAR, GUWAHATI VS. JCIT, RANGE-3, GUWAHATI ./ ./PAN/GIR NO.: AABCG 7254 Q (ASSESSEE) .. (REVENUE) ASSESSEEBY : NONE RESPONDENT BY : SHRI SANDIP SENGUPTA, JCIT DR & SHR I A.K. BHARADWAJ, ADDL. CIT ./ITA NO.251/GAU/2018 ( / ASSESSMENT YEAR:2015-16) M/S UMADUTT INDUSTRIES AMJOK, BYRNIHAT-793101, MEGHALAYA VS. ACIT, CIRCLE-SHILLONG ./ ./PAN/GIR NO.: AACFU 0361 L (ASSESSEE) .. (REVENUE) ASSESSEE BY: SHRI J.P. GUTA, FCA REVENUE BY : SHRI SANDIP SENGUPTA, JCIT DR & SHRI A .K. BHARADWAJ, ADDL. CIT ./ITA NO.235/GAU/2018 ( / ASSESSMENT YEAR:2014-15) SHRI MUHIKANTA HATI BARUAH, C/O. M/S M. K. HATIBARUAH & CO., TENGAPANI ROAD, MAKUM JUNCTION, TINSUKIA-786125. VS. ACIT, CIRCLE-TINSUKIA ./ ./PAN/GIR NO.: ACAPB 4238 K (ASSESSEE) .. (REVENUE) SHRI RATAN SAHA & ORS. ITA NOS.321,315,375-377,251&235/GAU/2018 ASSESSMENT YEARS:2014-15, 2010-11,2011-12,2012-13,2 014-15& 2015-16 P PP PA AA AG GG GE EE E | || | 3 33 3 ASSESSEE BY: SHRI SANJAY MODY, FCA REVENUE BY : SHRI SANDIP SENGUPTA, JCIT DR & SHRI A .K. BHARADWAJ, ADDL. CIT / DATE OF HEARING : 12/07/2019 /DATE OF PRONOUNCEMENT : 31/07/2019 / O R D E R PER BENCH: THE CAPTIONED APPEALS FILED BY THE VARIOUS ASS ESSES, MENTIONED ABOVE, ARE DIRECTED AGAINST THE SEPARATE ORDERS PASSED BY THE LEARNED COMMISSIONERS OF INCOME TAX(APPEALS) [IN SHORT THE LD. CIT(A)], WHIC H IN TURN ARISE OUT OF SEPARATE ASSESSMENT ORDERS PASSED BY THE ASSESSING OFFICER. 2. SINCE IN ALL THESE APPEALS OF THE ASSESSEES, COM MON AND IDENTICAL ISSUES ARE INVOLVED THEREFORE THESE HAVE BEEN CLUBBED AND HEAR D TOGETHER AND A CONSOLIDATED ORDER IS BEING PASSED FOR THE SAKE OF CONVENIENCE A ND BREVITY. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE NOTE THAT THE LD. CIT(A) DID NOT CONSIDER THE A SSESSMENT RECORDS AND DID NOT PASS ORDER ON MERITS BASED ON THE DOCUMENTS AVAIL ABLE BEFORE HIM. HENCE, WE ARE OF THE VIEW THAT ONE MORE INNINGS SHOULD BE GIVEN T O THESE ASSESSEES TO PLEAD THEIR CASE BEFORE LD. CIT(A). THEREFORE, WITHOUT DELVING MUCH DEEPER INTO THE MERITS OF THE CASE, IN THE INTEREST OF JUSTICE, WE RESTORE TH E MATTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION AND PASS A SPEAKING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EES. THE LD. DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE MATTER IS REMITTE D BACK TO THE FILE OF THE LD. CIT(A). THEREFORE, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FOR STATISTICAL PURPOSES, T HE APPEALS OF THE ASSESSEES ARE ALLOWED. SHRI RATAN SAHA & ORS. ITA NOS.321,315,375-377,251&235/GAU/2018 ASSESSMENT YEARS:2014-15, 2010-11,2011-12,2012-13,2 014-15& 2015-16 P PP PA AA AG GG GE EE E | || | 4 44 4 4. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSES. COPY OF THIS ORDER BE PLACED IN THE RESPECTIVE FILE OF THE ASSESSEE. ORDER PRONOUNCED IN THE COURT ON 31.07.2019 SD/- ( S.S.GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 31/07/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. I) SHRI RATAN SAHA II) ASSAM GRAMIN VIKASH BANK III)GHOSH BROTHERS AUTO SALES PVT. LTD. IV) GHOSH BROTHERS ELECTRONICS PVT. LTD. V)M/S UMADUTT INDUSTRIES VI)SHRI MUHIKANTA HATIBARUAH 2. I) ACIT, CIRCLE-2, GUWAHATI II)DCIT, CIRCLE-3, GUWAHATI III)JCIT, RANGE-3, GUWAHATI IV) ACIT, CIRCLE-SHILLONG V)ACIT, CIRCLE-TINSUKIA 3. C.I.T(A)- 4. C.I.T.- GUWAHATI. 5. CIT(DR), GAUHATI BENCH, GUWAHATI. 6. GUARD FILE. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY / DDO / H.O.O ITAT, GAUHA TI BENCH SHRI RATAN SAHA & ORS. ITA NOS.321,315,375-377,251&235/GAU/2018 ASSESSMENT YEARS:2014-15, 2010-11,2011-12,2012-13,2 014-15& 2015-16 P PP PA AA AG GG GE EE E | || | 5 55 5