Maharaj Das, West Bengal V. Income Tax Officer, Ward-1, Jorhat

ITA 416/GTY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6571 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 09-09-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMITAVA SEN JCIT LD
• Keywords: Reasonable cause; Set aside

Judgement Text

1 ITA NOS. 415 & 416/GAU/2019 A.YS. 2008-09 & 2009-10 MAHARAJ DAS 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. 415/GAU/2019 ASSESSMENT YEAR: 2008-09 I.T.A. NO. 416/GAU/2019 ASSESSMENT YEAR: 2009-10 MAHARAJ DAS PAN: AICPD5854D VS. THE IT.O., WARD-1, JORHAT APPELLANT RESPONDENT DATE OF HEARING 09. 09.2020 DATE OF PRONOUNCEMENT 16.09.2020 FOR THE APPELLANT NONE APPEARED FOR THE RESPONDENT SHRI AMITAVA SEN, JCIT, LD. SR.DR ORDER PER SHRI A.T.VARKEY, JM THESE ARE APPEALS PREFERRED BY THE ASSESSEE AGAINST SEPARATE THE ORDERS OF THE LD. CIT(A), JORHAT BOTH DATED 27-02-2019 FOR THE ASSESSMENT YEARS 2008-09 AND 2009-10 RESPECTIVELY. 2. THOUGH NONE APPEARED FOR THE APPELLANT-ASSESSEE, IT IS NOTED THAT THE IMPUGNED ORDER(S) OF THE LD. CIT(A) ARE EX PARTE ORDERS. THE LD. CIT(A) HAS OBSERVED THAT MANY OPPORTUNITIES WERE GIVEN TO THE ASSESSEE, EVEN THEN SINCE THE ASSESSEE FAILED TO APPEAR BEFORE HIM, THEREFORE, THE LD. CIT(A) DISMISSED THE APPEALS OF ASSESSEE WITHOUT GOING INTO THE MERITS OF THE CASE. ON PERUSAL OF THE GROUNDS OF APPEAL OF THE ASSESSEE, IT REVEALS THAT THE ASSESSEE IS AGGRIEVED BY THE EX PARTE ORDER(S), PASSED WITHOUT HEARING THE ASSESSEE. IT IS DISCERNED THAT THE ASSESSEE WAS HANDICAPPED SINCE WAS SUFFERING FROM ILLNESS, IN SUPPORT OF WHICH HE HAS FILED AN AFFIDAVIT DATED 09-09-2019. ON PERUSAL OF THE SAME, IT IS UNDERSTOOD THAT THE ASSESSEE WAS SUFFERING FROM 20-02-2018 WITH SEVERE ILLNESS AND ALSO HIS LEFT SIDE GOT PARALYZED AND THUS WAS HANDICAPPED, SO COULD NOT APPEAR BEFORE LD CIT(A). THE AFFIDAVIT OF THE ASSESSEE STATING THESE FACTS HAS BEEN DULY NOTARIZED AND THE ASSESSEE ALSO HAS FILED A 2 ITA NOS. 415 & 416/GAU/2019 A.YS. 2008-09 & 2009-10 MAHARAJ DAS MEDICAL CERTIFICATE DATED 8-9-2019 OF DR. RAFIKUL ISLAM, WHICH SUPPORTS THAT HE (ASSESSEE) WAS UNDER HIS TREATMENT FROM 20-02-2018 TILL THE DATE MEDICAL CERTIFICATE WAS ISSUED BY THE SAID DOCTOR. IT IS NOTED THAT THE LD. CIT(A) HAS FIXED THE MATTERS SEVERAL TIMES IN THE YEAR 2018, WHICH IS DISCERNIBLE FROM A PERUSAL OF THE IMPUGNED ORDERS OF THE LD. CIT(A). WE NOTE FROM DISCUSSION SUPRA THAT THERE IS REASONABLE CAUSE FOR THE ASSESSEE IN NOT ATTENDING THE HEARING BEFORE THE LD. CIT(A). THEREFORE, WE SET ASIDE THE IMPUGNED ORDERS OF THE LD. CIT(A) AND DIRECT HIM TO DECIDE THE APPEALS OF ASSESSEE GROUND-WISE ON MERITS. THE ASSESSEE IS AT LIBERTY TO FILE HIS WRITTEN SUBMISSIONS ALONG WITH REQUISITE EVIDENCES/DOCUMENTS, TO SUBSTANTIATE HIS CLAIM/CONTENTION, IF SO ADVISED AND THE LD. CIT(A) TO DISPOSE OF THE APPEAL BY PASSING SPEAKING ORDER AFTER GIVING THE ASSESSEE ADEQUATE /REASONABLE OPPORTUNITY OF HEARING AS PER LAW. 3. IN THE RESULT, BOTH THE APPEALS OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 16TH SEPT., 2020 SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 16TH SEPT., 2020 **PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI MAHARAJ DAS S/O AJIT KUMAR DAS, VILL + P.O GHORSHALA, P.S RAGHUNATHGANJ, DIST-MURSHIDABAD, PIN 742235 (W.B). 2 RESPONDENT THE I.T.O., WARD-1, AAYKAR BHAWAN, THANA ROAD, JORHAT- 785001. 3. 4. CIT(A), GUWAHATI-1, GUWAHATI CIT-, , GUWAHATI 5. DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY.