Ramesh Kumar Agarwal, Guwahati V. Assistant Commissioner of Income, Circle-4, Guwahati

ITA 373/GTY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1688 (ITAT-GUWAHATI)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 31-12-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: H R SINGH JCI T LD
• Assessee Lawyers: S P BHOTIFCA LD
• Keywords: Opportunity of being heard; Assessment record; Set aside
• Section: 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , G UWAHATI BENCH , E - COURT AT KOLKATA BEFORE SHRI A.T, VARKEY , JM & DR. A .L. SAINI, AM ITA N O . 373 / GAU /201 8 ( ASSESSMENT YEAR : 20 1 0 - 11 SHRI RAMESH KR. AGARWAL PAN: ABZPA 0205F VS. THE ACIT, CIR - 4, GUWAHATI ( / APPELLANT) .. ( / RESPONDENT) APPELLANT BY : SHRI S.P. BHOTI,FCA, LD.AR REVENUE BY : SHRI H.R.SINGH, JCIT, LD. SR.DR / DATE OF HEARING : 1 5 / 05 /201 9 / DATE OF PRONOUNCEMENT: /0 6 /2019 / O R D E R PER DR. A. L. SAINI, AM : THE CAPTIONED APPEAL FILED BY THE ASSESSEE , PERTAINING TO ASSESSMENT YEAR 201 0 - 11 , IS DIRECTED AGAINST THE ORDER DATED 29 - 10 - 201 8 PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEAL) - 2 , GUWAHATI , WHICH IN TURN AR ISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 14 7 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 10.11.2015 . 2. WE HAVE HEARD BOTH THE PARTIES AND PERSUED THE MATERIALS AVAILABLE ON RECORD. 3 . AT THE OUTSET ITSELF, THE L D. COUNSEL FOR THE ASSESSEE ASSAILED THE IMPUGNED ORDER BY CONTENDING THAT THE ASSESSEE COULD NOT REPRESENT HIS CASE BEFORE LD. CIT(A) AND THE LD. CIT(A) HAS PASS ED AN EX - PARTE ORDER . THE LD. CIT(A) WITHO UT CONSIDERING THE MERIT OF THE GROUNDS RAISED BY THE ASSESSEE PASSED THE IMPUGNED ORDER EX PARTE . LD. COUNSEL CONTENDED THAT IN THE INTEREST OF JUSTICE, ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. FIRST APPELLATE AUTHORITY MAY BE GRANTED TO T HE ASSESSEE. ITA NO. 373 /GAU/2018 RAMESH KUMAR AGARWAL 2 4 . THE LD. DR ON THE OTHER HAND HAS NOT CONTROVERTED THE CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE. 5. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE , WE NOTE THAT LD. CIT(A ) PASSED HIS ORDER EX PARTE WITHOUT CONSIDERING ASSESSMENT RECORDS. W E NOTE THAT LD CIT(A) DID NOT CONSIDER THE APPEAL OF THE ASSESSEE ON MERITS. WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE THE LD C IT(A). THEREFORE, WITHOUT DELVING MUCH DEEPER INTO THE MERITS OF THE CASE, IN THE INTEREST OF JUSTICE, WE RESTORE THE MATTER BACK TO LD. CIT(A) FOR DE NOVO ADJUDICATION AND PASS A SPEAKING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, WHO IN TURN, IS ALSO DIRECTED TO CONTEST HIS STAND FORTHWITH. THEREFORE, WE DEE M 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 STAT ISTICAL PURPOSES, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED. 6 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOU NCED IN THE OPEN COURT ON THIS /0 6 /201 9 . ( A.T . VARKEY ) ( A. L. SAINI ) / JUDICIAL MEMBER /ACCOUNTANT MEMBER /KOLKATA ; DATED: / 0 6 /201 9 *PP , S R. PS ITA NO. 373 /GAU/2018 RAMESH KUMAR AGARWAL 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT - SHRI RAMESH KUMAR AGARWAL, SURANA MARKET, T.R PHOOKAN ROAD, FANCY BAZAR, GUWAHATI. 2. / THE RESPONDENT. - ACIT, AAYKAR BHAWAN, G.S ROAD, CIRCLE - 4, GUWAHATI - 781005. 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR, I.T.A.T, KOLKATA BENCHES, KOLKATA .