Dulu Ahmed, Guwahati V. Income Tax Officer, Ward-4(1), Guwahati

ITA 320/GTY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5599 (ITAT-GUWAHATI)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 28-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANDIP SENGUPTA
• Assessee Lawyers: SM NEHA DUTTA
• Keywords: Opportunity of being heard; Set aside

Judgement Text

1 ITA NO.320/GAU/2018 DULU AHMED, AY 2014-15 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. 320/GAU/2018 ASSESSMENT YEAR: 2014-15 DULU AHMED (PAN: AEMPA7862A) VS. INCOME-TAX OFFICER, WARD-4(1), GUWAHATI APPELLANT RESPONDENT DATE OF HEARING 14.05.2019 DATE OF PRONOUNCEMENT 03.06.2019 FOR THE APPELLANT SM. NEHA DUTTA, ADVOCATE FOR THE RESPONDENT SHRI SANDIP SENGUPTA, JCIT ORDER PER A.T.VARKEY, JM THIS APPEAL OF ASSESSEE IS AGAINST THE ORDER OF COM MISSIONER OF INCOME TAX (APPEALS), GUWAHATI-2, GUWAHATI DATED 28.09.2018 FO R AY 2014-15. 2. AT THE OUTSET ITSELF, WE NOTE THAT AN APPLICATIO N FOR ADJOURNMENT IS AVAILABLE ON RECORD. WE ALSO NOTE THAT THE IMPUGNED ORDER IS AN EX PARTE ORDER AND WITHOUT HEARING THE ASSESSEE THE LD. CIT(A) HAS PASSED THE ORDERS. SIN CE THE ORDER HAS BEEN PASSED EX PARTE WITHOUT GOING INTO THE MERITS OF THE CASE, WE ARE O F THE CONSIDERED OPINION THAT THE APPEAL SHOULD BE DECIDED ON MERITS AFTER HEARING THE ASSES SEE, THEREFORE, WE SET ASIDE THE IMPUGNED ORDERS OF LD. CIT(A) AND RESTORE THE APPEAL BACK TO THE FILE OF LD. CIT(A) TO ADJUDICATE THE APPEAL AFRESH AND PASS A SPEAKING ORDER AFTER AFFOR DING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECT ED TO APPEAR BEFORE THE LD. CIT(A) TO PARTICIPATE IN THE APPELLATE PROCEEDING DILIGENTLY. 3. IN THE RESULT, THE APPEAL OF 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 : 3 RD JUNE, 2019 JD.(SR.P.S.) 2 ITA NO.320/GAU/2018 DULU AHMED, AY 2014-15 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI DULU AHMED, HOTEL PLAZA INN, GM CH ROAD, BHANGAGARH, GUWAHATI-781005 2 RESPONDENT ITO, WARD-4(1), GUWAHATI, AAYAKAR BH AWAN, G. S. ROAD, CHRITIAN BASTI, GUWAHATI-781005. 3. 4. THE CIT(A), GUWAHATI-2, GUWAHATI. CIT , GUWAHATI 4. DR, ITAT, GUWAHATI BENCH, GUWAHATI / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR