Lakshmi Devi Prajapat, Guwahati V. Assistant Commissioner of Income Tax, Circle-1, Guwahati

ITA 357/GTY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5596 (ITAT-GUWAHATI)
• Duration Of Justice: 5 month(s) 13 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: 20-12-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: H R SINGH ACIT
• Assessee Lawyers: ANIL KUMAR AGARWAL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

1 ITA NO.357/GAU/2018 LAKSHMI DEVI PRAJAPAT, AY 2014-15 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH , E COURT AT KOLKATA ( ) . . , . , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 357/GAU/2018 ASSESSMENT YEAR: 2014-15 LAKSHMI DEVI PRAJAPAT (PAN: AEFPP0592K) VS. ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE-1, GUWAHATI APPELLANT RESPONDENT DATE OF HEARING 14.05.2019 DATE OF PRONOUNCEMENT 03.06.2019 FOR THE APPELLANT SHRI ANIL KUMAR AGARWAL, FCA FOR THE RESPONDENT SHRI H. R. SINGH, ACIT, DR ORDER PER A.T.VARKEY, JM THIS APPEAL OF ASSESSEE IS AGAINST THE ORDER OF COM MISSIONER OF INCOME TAX (APPEALS), GUWAHATI-1, GUWAHATI DATED 20.09.2018 FO R AY 2014-15. 2. AT THE OUTSET ITSELF, THE LD. AR DREW OUR ATTENT ION TO THE FACT THAT THE IMPUGNED ORDER IS AN EX PARTE ORDER AND WITHOUT HEARING THE ASSESS EE THE LD. CIT(A) HAS PASSED THE ORDER. SINCE THE ORDER HAS BEEN PASSED EX PARTE WITHOUT GO ING INTO THE MERITS OF THE CASE, WE ARE OF THE CONSIDERED OPINION THAT THE APPEAL SHOULD BE DE CIDED ON MERITS AFTER HEARING THE ASSESSEE, THEREFORE, WE SET ASIDE THE IMPUGNED ORDE RS OF LD. CIT(A) AND RESTORE THE APPEAL BACK TO THE FILE OF LD. CIT(A) TO ADJUDICATE THE AP PEAL AFRESH AND PASS A SPEAKING ORDER AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) TO PARTICI PATE 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.357/GAU/2018 LAKSHMI DEVI PRAJAPAT, AY 2014-15 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SM. LAKSHMI DEVI PRAJAPAT, DOSI BHAW AN, FLAT NO. 4A, G. S. ROAD, PALTAN BAZAR, GUWAHATI-781008 2 RESPONDENT ACIT, CIRCLE-1, GUWAHATI, AAYAKAR BHAW AN, G. S. ROAD, CHRITIAN BASTI, GUWAHATI-781005. 3. 4. THE CIT(A), GUWAHATI-1, GUWAHATI. CIT , GUWAHATI 4. DR, ITAT, GUWAHATI BENCH, GUWAHATI / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR