Shri Khanindra Sarma, Guwahati V. Income Tax Officer, Ward - 1(3), Guwahati

ITA 60/GTY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1693 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 26-03-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: H R SINGH JCI T LD
• Assessee Lawyers: UTTAM KUMAR BARTHAKUR LD
• Keywords: Opportunity of being heard; Assessment record; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, G UWAHATI BENCH, E - COURT AT KOLKATA BEFORE SHRI A.T, VARKEY , JM & DR. A.L. SAINI, AM ITA NO. 60 /GAU/2018 (ASSESSMENT YEAR: 201 2 - 13 SHRI KHANINDRA SARMA PAN: AVHPS 8075R VS. ITO, WARD - 1 (3), GUWAHATI ( / APPELLANT) .. ( / RESPONDENT) APPELLANT BY : SHRI UTTAM KUMAR BARTHAKUR, ADVOCATE, LD.AR REVENUE BY : SHRI H.R SINGH, JCIT, LD. SR.DR / DATE OF HEARING : 16/05/2019 / DATE OF PRONOUNCEMENT: 12 /0 6 /2 019 / O R D E R PER DR. A. L. SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE , PERTAINING TO ASSESSMENT YEAR 2012 - 13, IS DIRECTED AGAINST THE ORDER DATED 22.12.2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEAL) - 1, GUWAHATI, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 16.03.2015. 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. 3. AT THE OUTSET ITSE LF, THE LD. COUNSEL FOR THE ASSESSEE ASSAILED THE IMPUGNED ORDER BY CONTENDING THAT THE ASSESSEE COULD NOT REPRESENT HIS CASE BEFORE LD. CIT(A) AND THE LD. CIT(A) PASSED AN EX - PARTE ORDER . NOTICES OF HEARINGS WERE NOT RECEIVED BY THE ASSESSE E AS SUBMITTED BEFORE US VIDE GROUND NO.2. THE LD. CIT(A) WITHOUT CONSIDERING THE MERIT OF THE GROUNDS RAISED BY THE ASSESSEE PASSED THE IMPUGNED ORDER EX PARTE. THE LD. COUNSEL CONTENDED THAT IN THE ITA NO. 60/GAU/2018 KHANINDRA SARMA 2 INTEREST OF JUSTICE, ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. FIRST APPELLATE AUTHORITY MAY BE GRANTED TO THE ASSESSEE. 4. THE LD. DR ON THE OTHER HAND HAS NOT CONTROVERTED THE CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE. 5. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE, WE NOTE THAT LD. CIT(A) PA SSED HIS ORDER EX PARTE WITHOUT CONSIDERING ASSESSMENT RECORDS. W E NOTE THAT LD CIT(A) DID NOT CONSIDER THE APPEAL OF THE ASSESSEE ON MERITS. ASSESSEE DID NOT RECEIVE NOTICES FOR HEARING DURING APPELLATE PROCEEDINGS THEREFORE, HE COULD NOT PLEAD HIS CASE B EFORE CIT(A). WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE THE LD CIT(A). THEREFORE, WITHOUT DELVING MUCH DEEPER INTO THE MERITS OF THE CASE, IN THE INTEREST OF JUSTICE, WE RESTORE THE MATTER BACK TO LD. CIT(A) FOR DE NOVO ADJUDICATION AND PASS A SPEAKING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, WHO IN TURN, IS ALSO DIRECTED TO CONTEST HIS STAND FORTHWITH. THEREFORE, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FOR STATISTICAL PURPOSES, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STA TISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 12 /0 6 /201 9 . SD/ - (A.T. VARKEY) SD/ - (A. L. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED: 12 / 0 6 /201 9 *PP , S R. PS ITA NO. 60/GAU/2018 KHANINDRA SARMA 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT - SHRI KHANINDRA SARMA C/O M/S. SANJOG, A.T ROAD, ADABARI, BHAGADUTTAPUR, OJAH BUILDING, OPP: SARAIGHAT PET ROL PUMP, GUWAHATI - 781014. 2. / THE RESPONDENT. - ITO, WARD - 1 (3), GUWAHATI AAYKAR BHAWAN, G.S ROAD, GUWAHATI - 781005. 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, GAUHATI 6. / GUARD FILE. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR /SR.PS I.T.A.T, KOLKATA BENCHES, KOLKATA .