Shri Amiya Kumar Deb, Mumbai V. Income Tax Officer, Ward-1, Silchar

ITA 411/GTY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0138 (ITAT-GUWAHATI)
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 05-09-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: M K DAS
• Assessee Lawyers: N O N E
• Keywords: Principle of natural justice; Set aside
• Section: 201

Judgement Text

1 IT A NO . 411 3 52 / GAU /20 1 9 SHRI AMIYA KUMAR DEB , AY - 20 1 4 - 1 5 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. 411 /GAU/201 9 ASSESSMENT YEAR: 201 4 - 1 5 SHRI AMIYA KUMAR DEB (PAN: AZOPD6279R) VS. INCOME - TAX OFFICER, WARD - 1, SILCHAR APP ELLANT RESPONDENT DATE OF HEARING 1 8 .0 6 .20 20 DATE OF PRONOUNCEMENT 26 .0 6 .20 20 FOR THE APP ELLANT N O N E FOR THE RESPONDENT SHRI M. K. DAS, ADDL. CIT ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAIN ST THE ORDER OF THE LD. C IT(A) , SHILLONG DATED 12 .0 7 .20 1 9 FOR AY 20 1 4 - 1 5 . 2. NONE APPEARED FOR THE ASSESSEE. HOWEVER, GROUND NO. 9 READS AS UNDER: 9. FOR THAT THE LD. CIT(A) WAS NOT JUSTIFIED IN IGNORING THE ADJOURNMENT PETITION DATED 09.07.2019 FILED BY THE ASSESSEE AND PASSING THE IMPUGNED ORDER EX PARTE IN GROSS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. 3. WE NOTE THAT THE LD. CIT(A) HAS PASSED AN E X PARTE ORDER . F ROM THE GRIEVANCE OF THE ASSESSEE IT REVEALS THAT ASSESSEE HAD MOVED AN APPLICATION FOR ADJOURNMENT ON 09.07.2019. HOWEVER, THE LD. CIT(A) HAS PASSED THE EX PARTE ORDER WITHOUT CONSIDERING THE ADJOURNMENT APPLICATION MOVED BY THE ASSESSEE WHICH VITIATES THE IMPUGNED ORDER. THE FIRST APPELLATE AUTHORITY IS DUTY BOUND TO DECIDE THE CASE ON MERITS. THE LD. CIT(A) HAS PASSED THE ORDER WITHOUT HEARING THE ASSESSEE WHICH IS IN VIOLATION OF PRINCIPLES OF NATURAL JUSTICE, THEREFORE, THE ORDER OF THE LD. CIT(A) IS SET ASIDE AND RESTORE D BACK TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO ADJUDICATE THE APPEAL AFTER HEARING THE ASSESSEE IN ACCORDANCE TO LAW. THEREFORE, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 2 IT A NO . 411 3 52 / GAU /20 1 9 SHRI AMIYA KUMAR DEB , AY - 20 1 4 - 1 5 4 . IN THE RE SULT, THE APPEAL OF ASSESSE E IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 26 JUNE, 2020 . SD/ - SD/ - ( DR. A. L. SAINI ) ( ABY. T. VARKEY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 26 JUNE, 2020 \ JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI AMIYA KUMAR DEB, 2/2, SEA PALACE PREMISES, 1 ST FLOOR, JUHU TARA ROAD, JUHU, SANTACRUZ, WEST, MUMBAI - 400049. 2 RESPONDENT ITO, WARD - 1, SILCHAR 3. 4. CIT (A) , SHILLONG CIT - , , SHILLONG 5 . DR, ITAT, GUWAHATI . / TRUE COPY, BY ORDER, SENIOR PVT. SECY.