The Udalguri Tea Company Private Limited, Guwahati V. Deputy Commissioner of Income Tax, Central Processing Center , Dibrugarh

ITA 476/GTY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2398 (ITAT-GUWAHATI)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 30-12-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: H S KUMBHAT DIRECTOR SH
• Keywords: Opportunity of being heard
• Section: 250; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL E COURT, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI ABY T. VARKEY, JUDICIAL MEMBER] I.T.A. NO. 476/GAU/2019 ASSESSMENT YEAR: 2010-11 S.A. NO. 06/GAU/2020 ARISING OUT OF I.T.A. NO. 476/GAU/2019 ASSESSMENT YEAR: 2010-11 THE UDALGURI TEA COMPANY PVT. LTD.............................................................................APPELLANT [PAN: AIWPD 6493 Q] VS. DCIT, CENTRAL PROCESSING CENTER, DIBRUGARH....RESPONDENT APPEARANCES BY: SH. H.S. KUMBHAT, DIRECTOR, APPEARED ON BEHALF OF THE ASSESSEE. SH. AMITAVA SEN, JCIT, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 13 TH , 2020 DATE OF PRONOUNCING THE ORDER : MARCH 18 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM : THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), DIBRUGARH [CIT(A) FOR SHORT] DATED 20.11.2019 U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT FOR SHORT) FOR AY 2010-11. 2. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT THE LD. CIT(A) HAS PASSED AN EX PARTE ORDER FOR THE REASON THAT, THERE WAS NO RESPONSE FROM THE ASSESSEE. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT, THE NOTICE OF HEARING WAS NOT SERVED. 3. UNDER THESE CIRCUMSTANCES, AS AGREED TO BY BOTH THE PARTIES, WE RESTORE THE APPEAL TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 4. THE ASSESSEE IS DIRECTED TO TAKE NOTICE FROM THE LD. CIT(A)S OFFICE ON 07.04.2020 AND THEREAFTER APPEAR BEFORE THE LD. CIT(A) AS AND WHEN THE CASE IS POSTED FOR HEARING AND CO-OPERATE IN THE DISPOSAL OF THE APPEAL. 5. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 2 I.T.A. NO. 476/GAU/2019 S.A. NO. 06/GAU/2020 ARISING OUT OF I.T.A. NO. 476/GAU/2019 ASSESSMENT YEAR: 2010-11 THE UDALGURI TEA COMPANY PVT. LTD. 6. THE STAY PETITION IN SA NO. 06/GAU/2020 IS DISMISSED AS INFRUCTUOUS. KOLKATA, THE 18 TH MARCH, 2020. SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 18.03.2020 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. THE UDALGURI TEA COMPANY PVT. LTD., 234, GNB ROAD, 2 ND FLOOR, OPPO. GAUHATI CLUB BUS STAND, ABOVE SARITA RESTAURANT, GUWAHATI, ASSAM-781 003. 2. DCIT, CENTRAL PROCESSING CENTER, DIBRUGARH. 3. CIT(A) 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES