Sri Maheswar Bhuyan, Biswanath Charali V. Income Tax Officer, Ward-1, Tezpur

ITA 82/GTY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1686 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 1 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 03-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: H R SINGH JCI T LD
• Assessee Lawyers: P C BHOTHRA
• Keywords: Opportunity of being heard; Assessment record
• 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 N O . 82 / GAU /201 8 ( ASSESSMENT YEAR : 20 1 3 - 14 SHRI MAHESWAR BHUYAN PAN: AWT PB 2180M VS. ITO, WARD - 1 , TEZPUR ( / APPELLANT) .. ( / RESPONDENT) APPELLANT BY : SHRI P. C. BHOTHRA , ADVOCATE REVENUE BY : SHRI H.R SINGH, JCIT , LD. SR.DR / DATE OF HEARING : 16 / 05 /201 9 / DATE OF PRONOUNCEMENT: 12 /0 6 /2019 / O R D E R PER DR. A. L. SAINI, AM : THE CAPTIONED APPEAL FILED BY THE ASSESSEE , PERTAINING TO ASSESSMENT YEAR 201 3 - 14 , 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) /147 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 28.11.2016 . 2. WE HAVE HEARD BOTH THE PARTIES AND PERSUED THE MATERIALS AVAILABLE ON RECORD. 3 . AT THE OUTSET ITSELF, THE LD. C OUNSEL 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) PASS ED AN EX - PARTE ORDER . THE LD. CIT(A) WITHOUT CONSIDERING THE MERIT OF THE GROUNDS RAISED BY THE ASSESS EE PASSED THE IMPUGNED ORDER EX PARTE . THE LD. COUNSEL CONTENDED THAT IN THE INTEREST OF JUSTICE, ANOTHER ITA NO. 82 /GAU/2018 MAHESWAR BHUYAN 2 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 C ONTROVERTED THE CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE. 5. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE , WE NOTE THAT L D. CIT(A) PASSED HIS ORDER EX PARTE WITHOUT CONSIDERING ASSESSMENT RECORDS . W E NOTE THAT LD CIT(A) DID NOT CONSIDER THE A PPEAL OF THE ASSESSEE ON MERITS. 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 DEE M IT FIT AND PROPER TO S ET 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 STATISTICAL PURPOSES. ORDER PRONOU NCED 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 / COPY OF THE ORDER FORWARDED TO : ITA NO. 82 /GAU/2018 MAHESWAR BHUYAN 3 1. / THE APPELLANT - SHRI MAHESWAR BHUYAN VILL BAMUNIPATHAR, BISWANATH CHARALI, DIST: BISWANATH, ASSAM . 2. / THE RESPONDENT. - ITO, WARD - 1 , TEZPUR, ASSAM . 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, GAUHATI 6. / GUARD FILE. //TRUE COPY// BY O RDER ASSISTANT REGISTRAR /SR.PS I.T.A.T, KOLKATA BENCHES, KOLKATA .