Shri Subhash Boro, Guwahati V. Income Tax Officer, Ward-3(4), Guwahati

ITA 53/GTY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9025 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 14-02-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ROCKCIN SAIKIA
• Keywords: Opportunity of being heard; Principle of natural justice; Assessment record; Right to appeal
• Section: 143(3); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI ECOURT, AT KOLKATA BEFORE SHRI A. T. VARKEY, JM &DR. A.L. SAINI, AM ./ITA NO.53/GAU/2019 ( / ASSESSMENT YEAR:2015-16) SHRI SUBHASH BORO GARCHUK, PUB-BORAHAON(NEAR GARCHUK PO), GUWAHATI VS. ITO, WARD-3(4), GUWAHATI ./ ./PAN/GIR NO.: AIFPB 0385 C (APPELLANT) .. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY :SHRI ROCKCINSAIKIA, JCIT, SR. DR / DATE OF HEARING : 03/06/2020 /DATE OF PRONOUNCEMENT : 31/07/2020 / O R D E R PER DR. A. L. SAINI: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERT AINING TO ASSESSMENT YEAR 2015-16, IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (APPEAL)2, GUWAHATI, IN APPEAL NO. 373065091240118 , WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFF ICER U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 29/ 12/2017. 2. GROUND NO.1 RAISED BY THE ASSESSEE IS AS FOLLOW S: 1. FOR THAT IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) IS HIGHLY UNJU STIFIED IN PASSING AN EX PARTE ORDER UNDER SECTION 250 OF THE INCOME TAX ACT,1961 DISMISSING THE APPEAL FILED BY THE APPELLANT WITHOUT GOING INT O THE MERITS OF THE CASE. 3.NONE APPEARED ON BEHALF OF THE ASSESSEE AND LD. D R WAS PRESENT FOR THE REVENUE. WE HAVE HEARD LD. D.R. FOR THE REVENUE AN D PERUSED THE MATERIAL AVAILABLE ON RECORD. WE NOTE THAT THE LD. CIT(A) HA S PASSED EX-PARTE ORDER AND DID NOT DEAL WITH VARIOUS ISSUES RAISED BY ASSESSEE ON MERITS. THE LD CIT(A) ALSO DID NOT CONSIDER THE ASSESSMENT RECORDS WHILE ADJUD ICATING THE ISSUES, HENCE IT IS A VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. THE LD. CIT(A) JUST DISMISSED THE APPEAL SHRI SUBHASH BORO ITA NO.53/GAU/2019 ASSESSMENT YEAR:2015-16 2 OF THE ASSESSEE ON ACCOUNT OF NON-PROSECUTION. WE N OTE THAT ASSESSEES RIGHT TO FILE AN APPEAL AGAINST AN ORDER OF ASSESSMENT PASSE D BY THE ASSESSING OFFICER IS A STATUTORY RIGHT AND WHILE THE ASSESSEE EXERCISES T HIS VESTED RIGHT IT WOULD BE RENDERED MEANINGLESS, IF THE LD. CIT(A) DECIDES TO DISMISS THE APPEAL IN LIMINE WITHOUT DECIDING ON MERITS. WE NOTE THAT MAIN GRIE VANCE OF THE ASSESSEE IN GROUND NO. 1 RAISED BY HIM, AS NOTED ABOVE, IS THAT LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE WITHOUT GOING INTO THE MERIT S OF THE CASE. WE NOTE THAT ORDER PASSED BY THE LD. CIT(A) IS AN EX PARTE ORDER AND ASSESSEE COULD NOT PLEAD HIS CASE BEFORE LD. CIT(A); THEREFORE WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEA D HIS CASE BEFORE LD CIT(A). THE LD. DR DID NOT HAVE OBJECTION, IF THE MATTER IS REMITTED BACK TO THE FILE OF LD. CIT(A). THEREFORE, IN THE INTEREST OF JUSTICE, WE RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION AND PASS A S PEAKING ORDER ON MERIT AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 31.07.2020 SD/- ( A.T. VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 31/07/2020 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. SHRI SUBHASH BORO 2. ITO, WARD-3(4), GUWAHATI 3. C.I.T(A)- 4. C.I.T.- GUWAHATI. 5. CIT(DR), GAUHATIBENCH, GUWAHATI. 6. GUARD FILE. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY / DDO / H.O.O ITAT, GAUHA TI BENCH SHRI SUBHASH BORO ITA NO.53/GAU/2019 ASSESSMENT YEAR:2015-16 3