Shri Mahendra Kumar Jain, Dimapu V. Assistant Commissioner of Income Tax, Circle-Imphal, Manipur

ITA 525/GTY/2013

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0494 (ITAT-GUWAHATI)
• Duration Of Justice: 5 year(s) 9 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 03-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANDEEP SENGUPTA J
• Assessee Lawyers: ANIL KR AGARWALA
• Section: 144

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER ITA NO. 525 / GAU / 2013 ASSESSMENT YEAR :2006-07 MAHENDRA KR. JAIN C/O M/S BINOD STORE, G.S. ROAD, DIMAPUR, NAGALAND, PIN-797112 [ PAN NO.ABZPJ 0051 G ] V/S . ACIT, CIRCLE-IMPHAL MANIPUR /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI ANIL, KR. AGARWALA, FCA /BY RESPONDENT SHRI SANDEEP SENGUPTA, JCIT-DR /DATE OF HEARING 03-07-2019 /DATE OF PRONOUNCEMENT 13-09-2019 / O R D E R PER BENCH:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2006-07 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-GUWAHATIS ORD ER DATED 02.01.2013 PASSED IN CASE NO.IMP-2/2011-12, IN PROCEEDINGS U/S 144 R.W.S143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE SIDES. CASE FILE PERUSED. 2. IT TRANSPIRES DURING THE COURSE OF HEARING THAT THE CIT(A) HAS PASSED HIS LOWER APPELLATE ORDER EX PARTE WITHOUT FOREGOING THE DELAY IN ISSUE IN THE LOWER APPEAL. THE REVENUES CASE DURING THE COURSE OF HEA RING IS THAT THE ASSESSEES LOWER APPEAL FILED ON 06.06.2011 WAS HOP ELESSLY TIME BARRED SINCE FILED AGAINST THE ASSESSING OFFICERS ASSESSMENT OR DER DATED 29.12.2008. WE ITA NO.525/GAU/2013 A.Y. 2006-07 MAHENDRA KR. JAIN VS. ACIT, CIRLIMPH AL PAGE 2 NOTICE FROM THE CIT(A)S OBSERVATION IN PARA-2 THAT THE ASSESSEE HAD FILED HIS LETTER EXPLAINING REASONS OF THE ABOVE STATED DELAY TO VARIOUS PERSONAL SECURITY ASPECTS. LEARNED CIT(A) HAS PROCEEDED TO D ECLINE THE SAME WITHOUT GIVING ANY FURTHER OPPORTUNITY OF HEARING TO THE TA XPAYER. ALL THESE FACTS SUFFICIENTLY INDICATE THAT THE ASSESSEE HAS BEEN DE PRIVED OF HIS OPPORTUNITY PURSUE HIS LOWER APPELLATE PROCEEDINGS. LEARNED DEP ARTMENTAL REPRESENTATIVE FAILS TO DISPUTE ALL THESE CLINCHING FACTS BEFORE US. WE THEREFORE DEEM IT APPROPRIATE IN LARGER INTEREST TO RESTORE THE ASSESSEES INSTANT APPEAL FOR AFRESH ADJUDICATION WITH THREE E FFECTIVE OPPORTUNITIES OF HEARING AS PER LAW. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN ACCORDANCE WITH RULE 34(3) OF T HE ITAT RULES BY PUTTING ON NOTICE BOARD ON 13/09/2019 SD/- SD/- ( #) (%& #) ( A.L.SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) GUWAHATI, *DKP '- 13 / 09 /201 9 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-MAHENDRA KR. JAIN C/O M/S BINOD STORE, G .S. ROAD, DIMAPUR NAGALAND, PIN-79 7112 2. /RESPONDENT-ACIT, CIRCLE-IMPHAL, MONIPUR 3. 2 3 8 / CONCERNED CIT GUWAHATI 4. 3- / CIT (A) GUWAHATI 5. ; &&2, 2, 8 / DR, ITAT, GUWAHATI 6. A / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY (ON TOUR) 2,