Assam State Electricity Board (Since Dissolved and Represented by Assam Power Distribution Company Limited), Guwahati V. Assistant Commissioner of Income Tax, Circle - 2, Guwahati

ITA 77/GTY/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6422 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 23-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: UTTAM KR BORTHAKUR RESPOND
• Section: 143(3)

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. 77 / GAU / 2018 ASSESSMENT YEAR :2005-06 ASSAM STATE ELECTRICITY BOARD ( SINCE DISSOLVED AND REPRESENTED BY ASSAM POWER DISTRIBUTION COMP[ANY LTD. ) C/O MANAGING DIRECTOR, ASSAM POWER DISTRIBUTION CO. LTD. BIJULEE BHAWAN, A.T. ROAD, PALTAN BAZAR, GUWAHATI-781001 [ PAN NO.AACCA 8758 J ] V/S . ACIT, CRICLE-2, AYAKAR BHAWAN, CHRISTIAN BASTI, G.S. ROAD, GUWAHATI- 781005 /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI UTTAM KR. BORTHAKUR, ADVOCATE /BY RESPONDENT SRI RAVINDRA SINGH, JCIT-DR /DATE OF HEARING 09-07-2019 /DATE OF PRONOUNCEMENT 31-07-2019 / O R D E R PER BENCH:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2005-06 , ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-2 GUWAHATI S ORDER DATED 22.12.2017 PASSED IN CASE NO.GUWA-356/2007-08, IN P ROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT EMERGES THAT DURING THE COURSE OF HEARING THA T THE CIT(A) HAS DECLINED TO ADMIT THE ASSESSEES APPEAL ON THE GROU ND THAT THE SAME IS NOT A ITA NO.ITA NO.77/GAU/2018 A.Y. 2005-06 ASEB VS. ACIT, CIR-2, GAU PAGE 2 VALIDLY INSTITUTED LIS SINCE SIGNED BY ITS CHIEF AC COUNT OFFICER. LEARNED COUNSEL QUOTED VARIOUS EARLIER LITIGATIONS IN THIS TRIBUNAL WHEREIN THE SAME VERY OFFICER HAD PROSECUTED ASSESSEES CAUSE WITH FULL AUTHORITY . HE CITES SECTION 13 OF ELECTRICITY ACT AS WELL AS SECTION 140 OF THE INCOM E TAX ACT TO PLEAD THAT IT IS ONLY THE CHIEF ACCOUNTS OFFICER WHO SIGNS ALL THE P ARTICULARS PERTAINING TO SUCH CASES. WE THEREFORE, REJECT THE REVENUES ARGUMENTS IN FAVOUR OF CIT(A) FINDINGS AND RESTORE THE INSTANT CASE BACK TO HIM F OR AFRESH ADJUDICATION ON ALL ISSUES RAISED THEREIN. THE ASSESSEE IS DIRECTED TO APPEAR WITH A COPY OF THIS ORDER BEFORE THE CIT(A) ON OR BEFORE 30.11.2019 FOR FURTHER CONSEQUENTIAL PROCEEDINGS TO BE FINALIZED WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING. 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 31/07/2019 SD/- SD/- ( #) (%& #) ( A.L.SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) GUWAHATI, *DKP '- 31 / 07 /201 9 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-ASSAM STATE ELECTRICITY BOARD C/O MANAG ING DIRECTOR ASSAM POWER DISTRIBUTION CO. LTD. BIJULEE BHWAN, A.T. ROAD, PALTAN BAZAR-781001 2. /RESPONDENT-ACTI, CIRCLE-2, AAYKAR BHAWN, CRISTHAN BASTI, G.S.ROAD-781005 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,