Bagdevi Suppliers (p) Ltd, Kolkata V. Income Tax Officer, Ward-1, Shillong

ITA 319/GTY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0223 (ITAT-GUWAHATI)
• Duration Of Justice: 11 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 10-07-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: T HMAR JCIT LD
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 201

Judgement Text

1 ITA NO. 319 /GAU/2019 BAGDEVI SUPPLIERS P.LTD IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, E COURT AT KOLKATA ( ) . . , . , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, AM ] I.T.A. NO. 319 /GAU/201 9 ASSESSMENT YEAR: 201 1 - 12 BAGDEVI SUPPLIERS PRIVATE LIMITED PAN: AADCB6576A VS. THE ITO, WARD - 1, SHILLONG APP ELLANT RESPONDENT DATE OF HEARING 1 7. 0 6 .20 20 DATE OF PRONOUNCEMENT 24 .0 6 .20 20 FOR THE APP ELLANT NONE FOR THE RESPONDENT SHRI T. HMAR, JCIT, LD. S R. DR ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT( APPEALS ), [ IN SHORT, LD. CIT(A) ] SHILLONG DATED 14 - 05 - 2019 FOR THE AY 201 1 - 12 . 2. NONE APPEARED. HOWEVER, THE FIRST GROUND OF APPEAL READS AS UNDER: - F OR THAT THE LD. CIT(A) ERRED IN DECIDING THE APPEAL EX - PARTE WITHOUT ALLOWING THE APPELLANT ANY PROPER OPPORTUNITY OF BEING HEARD. 3. ON BARE READING OF ABOVE MENTIONED FIRST GROUND OF APPEAL OF ASSESSEE, IT REVEALS THAT THE ASSESSEE IS AGGRIEVED BY TH E EX PARTE ORDER PASSED BY THE LD. CIT(A ) WITHOUT ALLOWING THE ASSESSEE PROPER OPPORTUNITY OF BEING HEARD. IN THIS CONTEXT, WE NOTE THAT THE LD. CIT(A) HAS PASSED THE ORDER WITHOUT HEARING THE ASSESSEE. A PERUSAL OF FORM NO. 36 REVEALS THAT ADDRESS OF TH E ASSESSEE IS GIVEN AS BAGDEVI SUPPLIERS PRIVATE LIMITED, 52 WESTON STREET, 1 ST FLOOR, KOLKATA - 700012, WEST BENGAL AND E - MAIL ID/ADDRESS IS GIVEN AS [e-mail] . WHEREAS WE NOTE THAT THE NOTI CES HAVING BEEN SENT TO 2 ITA NO. 319 /GAU/2019 BAGDEVI SUPPLIERS P.LTD SHILLONG ADDRESS I.E. M/S. BAGDEVI SUPPLIERS PVT. LTD., SALONSAR MANSION, 2 ND FLOOR, POLICE BAZAR, G.S ROAD, SHILLONG - 793 001. SINCE THE LD. AR HAS NOT APPEARED BEFORE THE LD. CIT(A), WE ARE NOT AWARE OF THE CORRECT ADDRESS OF THE A SSESSEE. HOWEVER, THE ASSESSEE IS DIRECTED TO GIVE/SUBMIT THE CORRECT ADDRESS & EMAIL ID TO THE LD. CIT(A), SO THAT IN FUTURE THE ASSESSEE WOULD BE ABLE TO RECEIVE THE NOTICE ; AND THE ASSESSEE/LD AR IS ADVISED TO BE DILIGENTLY PRESENT BEFORE THE LD. CIT( A) ON THE DATE WHEN THE APPEAL IS LISTED; AND THE ASSESSEE IF ADVISED TO DO SO CAN FILE W RITTEN SUBMISSIONS ALONG WITH DOCUMENTS IN ACCORDANCE TO LAW . WE NOTE THAT S INCE THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) IS AN EX PARTE ORDER AND TAKING NOTE THAT THE ASSESSEE HAS A STATUTORY RIGHT TO FILE APPEAL AT THE FIRST INSTANCE BEFORE THE FIRST APPELLATE AUTHORITY I. E. THE LD. CIT(A) , THE EXERCISE TO FILE APPEAL W OULD BECOME MEANINGLESS IF THE ASSESSEE IS NOT ABLE TO BE PRESENT ITS CASE BEFORE THE LD. CIT( A). IN THIS CASE, THE ASSESSEE HAS NOT BEEN ABLE TO PRESENT ITS CASE BEFORE THE LD. CIT(A) AND THEREFORE, EX PARTE ORDER IS BAD FOR VIOLATION OF PRINCIPLE OF NATURAL JUSTICE . THEREFORE, W E SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(A) AND DIRECT HIM [ THE LD. CIT(A) ] TO ADJUDICATE THE APPEAL AFTER GIVING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE AND THE ASSESSEE IS ALSO DIRECTED TO FURNISH THE CORRECT ADDRESS/CORRECT E - MAIL ID TO THE LD. CIT(A) AND TO BE PRESENT DILIGENTLY BEFORE HIM AND TO FILE WRI TTEN SUBMISSIONS ALONG WITH DOCUMENTS, IF ADVISED TO DO SO. THE LD. CIT(A) TO PASS SPEAKING ORDER IN ACCORDANCE TO LAW ON MERITS . 4 . IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE . ORDER IS PRONOUNCED IN THE OPEN COURT ON 24 J UNE, 2020 . SD/ - SD/ - ( DR. A. L. SAINI ) ( ABY. T. VARKEY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 24 JUNE, 2020 **PP (SR.P.S.) 3 ITA NO. 319 /GAU/2019 BAGDEVI SUPPLIERS P.LTD COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. BAGDEVI SUPPLIERS PVT. LIMITED 52 WESTON ST., 1 ST FL, KOLKATA - 12. 2 RESPONDENT I.T.O., W - 1, SHILLONG 3. 4. CIT DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY.