Lakshmi Narayan Coal and Mines Limited, Guwahati V. Income Tax Officer, Ward-1(3), Guwahati

ITA 32/GTY/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0287 (ITAT-GUWAHATI)
• Duration Of Justice: 2 year(s) 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 16-10-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 28-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Reasonable cause; Set aside
• Section: 271(1)(c)

Judgement Text

1 ITA No. 32/GTY/2020 Lakshmi Narayan Coal And Mines Limited AY 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, (VIRTUAL HEARING AT KOLKATA) [BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER & SHRI SONJOY SARMA, JUDICIAL MEMBER] I.T.A. No. 32/GTY/2020 Assessment Year: 2010-11 Lakshmi Narayan Coal And Mines Limited Adams Plaza, 3 rd Floor, Christian Basti, G.S. Road, Guwahati, Assam-781005. (PAN: AABCL 5784 C) Vs. ITO, Ward-1(3), Guwahati Appellant Respondent Date of Hearing 17.10.2022 Date of Pronouncement 19.10.2022 For the Appellant None For the Respondent Shri N.T. Sherpa, JCIT ORDER PER SONJOY SARMA, JM: This appeal filed by the assessee to the assessment year 2010-11 is directed against the order of ld. CIT(A) – 2, Guwahati dated 30.10.2019 which is arising out of the penalty order u/s 271(1)(c) of the Income-tax Act, 1961 dated 25.04.2019 by ITO, Ward-1(3), Guwahati. The assessee is in appeal before the Tribunal raising the following grounds: “i. That on the facts and circumstances of the case and in law, the Commissioner of Income Tax (Appeals) – Guwahati 2, Guwahati has erred in law and facts in upholding the order passed u/s 271(1)(c) of the Income Tax Act, 1961 (in short ‘Act’) by the ld. ITO, Ward-1(3), Guwahati in the case of the appellant, without considering that the order of the ld. Assessing Officer is arbitrary, illegal, unjustified and against the provisions of law. ii. That on the facts and in the circumstances of the case and in law, the ld. Commissioner of Income Tax (Appeals) has failed to consider that the notice u/s 271(1)(c) of the Act is invalid and bad in law as it fails to specify under which limb of the penalty u/s 271(1)(c) of the Act is to be levied, i.e. either for concealment of income or for furnishing inaccurate particulars. Hence, the penalty order passed u/s 271(1)(c) of the Act is void ab initio. 2 ITA No. 32/GTY/2020 Lakshmi Narayan Coal And Mines Limited AY 2010-11 iii. That on the facts and circumstances of the case, the ld. Commissioner of Income Tax (Appeals) failed to consider that the addition upon which penalty has been imposed has been already deleted by the Hon’ble ITAT, Guwahati Bench, Guwahati. iv. The appellant craves leave to add, amend/modify any grounds of appeal at the time of hearing or before the hearing of appeal.” 2. At the time of hearing no one appeared on behalf of the assessee nor file any submission before us. Therefore, we have no other option but to decide the appeal ex-parte with the assistance of ld. DR. 3. While we perusing the material available on record, the impugned order passed by the ld. CIT(A) is an ex-parte order and assessee did not get any opportunity to file relevant documents and submission before the ld. CIT(A). Therefore, we in the interest of justice one more opportunity should be given to the assessee and the issue raised in the instant appeal may be set aside to the file of ld. CIT(A). 4. We, therefore, under the given facts and circumstances of the case are of the considered view that since the order of the ld. CIT(A) is an ex-parte order and no discussion has been made on the merits of the case. We in the interest of justice set aside the impugned order and remit it back to the ld. CIT(A) for deciding the issues raised before us by way of speaking order. We direct the assessee to remain vigilant in receiving the notices of hearing of the ld. CIT(A) and should not take any further adjournment unless otherwise required for reasonable cause and should file all necessary documents so as to facilitate the ld. CIT(A) for passing the speaking order. Needless to mention that the assessee should be given proper opportunity of being heard. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 19.10.2022 Sd/- Sd/- (Manish Borad) (Sonjoy Sarma) Accountant Member Judicial Member Dated: 19.10.2022 Biswajit, Sr. PS 3 ITA No. 32/GTY/2020 Lakshmi Narayan Coal And Mines Limited AY 2010-11 Copy of the order forwarded to: 1. Appellant– Lakshmi Narayan Coal And Mines Limited. 2. Respondent – ITO, Ward-1(3), Guwahati. 3. CIT(A), 4. CIT , 5. DR, ITAT, True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata