ST Paul's Educational Trust , Barpeta V. Income Tax Officer, Ward-Barpeta Road , Barpeta

ITA 68/GTY/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3206 (ITAT-GUWAHATI)
• Duration Of Justice: 11 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 12-03-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUBHRAJYOTI BHATTACHARYA
• Assessee Lawyers: CHAMAN BANTIA
• Keywords: Set aside

Judgement Text

1 ITA NO. 68/GAU/2020 ST. PAULS EDUCATIONAL TRUST, AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 68/GAU/2020 ASSESSMENT YEAS: 2016-17 ST. PAULS EDUCATIONAL TRUST (PAN: AAMTS2254E) VS. INCOME-TAX OFFICER, WARD-BARPETA ROAD, BARPETA APPELLANT RESPONDENT DATE OF HEARING 23.02.2021 DATE OF PRONOUNCEMENT 25.02.2021 FOR THE APPELLANT SHRI CHAMAN BANTIA, CA FOR THE RESPONDENT SHRI SUBHRAJYOTI BHATTACHARYA, A DDL. CIT ORDER THIS APPEAL PREFERRED BY THE ASSESSEE IS A GAINST THE ORDER OF LD. CIT(A), GUWAHATI-2, GUWAHATI DATED 30-12-2019 FOR ASSESSMENT YEAR 2016- 17. 2. AT THE TIME OF HEARING IT IS NOTED THAT THE IMPU GNED ORDER HAS BEEN PASSED BY THE LD. CIT(A) EX PARTE WITHOUT GOING INTO THE MERITS OF TH E CASE. THE LD AR SUBMITTED THAT NO NOTICE OF HEARING WAS RECEIVED BY THE ASSESSEE. IT SHOULD BE KEPT IN MIND THAT THE LD. CIT(A) WHILE EXERCISING HIS POWER AS FIRST APPELLAT E AUTHORITY SHOULD HAVE GIVEN PROPER OPPORTUNITY TO THE ASSESSEE AND THEREAFTER SHOULD H AVE DECIDED THE APPEAL AS PRESCRIBED U/S. 250(6) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REF ERRED TO AS THE ACT). SINCE THERE IS EX- FACIE FAILURE IN DOING SO, IN THE INTEREST OF JUSTI CE AND FAIR PLAY, I SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(A) AND RESTORE THE APPEAL BACK TO THE FILE OF THE LD. CIT(A) TO BE DECIDED ON MERITS. THE ASSESSEE IS DIRECTED TO BE DILIGENT AND TO APPEAR/FILE WRITTEN SUBMISSION/DOCUMENTS TO SUBSTANTIATE ITS CASE BEFOR E THE LD. CIT(A); AND THE LD. CIT(A) TO PASS A SPEAKING ORDER AS PRESCRIBED U/S. 250(6) OF THE ACT. THEREFORE, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 2 ITA NO. 68/GAU/2020 ST. PAULS EDUCATIONAL TRUST, AY 2016-17 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 25 TH FEBRUARY, 2021. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED: 25.02.2021 JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT ST. PAULS EDUCATIONAL TRUST, BILART ARI HATI CHOWK, ST. PAUL ENGLISH MEDIUM SCHOOL, BARPETA, ASSAM-781301. 2 RESPONDENT ITO, WARD, BARPETA ROAD, BARPETA 3. 4. 5. CIT(A), GUWAHATI-2, GUWAHATI. CIT- GUWAHATI DR, ITAT, GUWAHATI / TRUE COPY, BY ORDER, SENIOR PVT. SECY.