M/s. Associated works, Namrup V. Deputy Commissioner of Income Tax, Circle -2, Dibrugarh

ITA 85/GTY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5598 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 11-05-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: H R SINGH
• Assessee Lawyers: N O N E
• Keywords: Principle of natural justice

Judgement Text

1 ITA NO.85/GAU/2018 M/S. ASSOCIATED WORKS, AY 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAH ATI BENCH, E COURT AT KOLKATA ( ) . . , . , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 85/GAU/2018 ASSESSMENT YEAR: 2010-11 M/S. ASSOCIATED WORKS (PAN: AAJFA6759M) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2, DIBRIUGARH APPELLANT RESPONDENT DATE OF HEARING 16.05.2019 DATE OF PRONOUNCEMENT 03.06.2019 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI H. R. SINGH, JCIT, DR. ORDER PER A.T.VARKEY, JM THIS APPEAL OF ASSESSEE IS AGAINST THE ORDER OF COM MISSIONER OF INCOME TAX (APPEALS), DIBRUGARH DATED 14.03.2018 FOR AY 2010-1 1. 2. AT THE OUTSET ITSELF, WE NOTE THAT NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING BEFORE US. HOWEVER, ONE ADJOURN MENT APPLICATION DATED 30.04.2019 IS AVAILABLE ON RECORD. AFTER PERUSING THE SAME WE RE JECT THE ADJOURNMENT APPLICATION AND AFTER HEARING THE LD. DR AND CONSIDERING THE GROUND S OF APPEAL OF THE ASSESSEE, WE NOTE THAT THOUGH THE ASSESSEE HAS RAISED AS MANY AS EIGHT GRO UNDS OF APPEAL BUT GROUND NO. 2 OF THE APPEAL OF THE ASSESSEE IS AGAINST THE ACTION OF LD . CIT(A) IN PASSING THE IMPUGNED ORDER EX PARTE WITHOUT ALLOWING REASONABLE OPPORTUNITY OF HE ARING IN GROSS VIOLATION OF THE PRINCIPLES OF NATURAL JUSTICE. SO, ACCORDING TO THE ASSESSEE T HE IMPUGNED ORDER IS BAD IN LAW AND IS LIABLE TO BE QUASHED. SINCE THE IMPUGNED ORDER HAS BEEN PASSED EX PARTE WITHOUT GOING INTO THE MERITS OF THE CASE, WE ARE OF THE CONSIDERED OP INION THAT THE APPEAL SHOULD BE DECIDED ON MERITS AFTER HEARING THE ASSESSEE, THEREFORE, WE SE T ASIDE THE IMPUGNED ORDER OF LD. CIT(A) 2 ITA NO.85/GAU/2018 M/S. ASSOCIATED WORKS, AY 2010-11 AND RESTORE THE APPEAL BACK TO THE FILE OF LD. CIT( A) TO ADJUDICATE THE APPEAL AFRESH AND PASS A SPEAKING ORDER AFTER AFFORDING REASONABLE OPPORTU NITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) TO PARTICIPATE IN THE APPELLATE PROCEEDING DILIGENTLY. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD JUNE, 2019. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 3RD JUNE, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. ASSOCIATED WORKS, MUNNI MARKET, 2 ND FLOOR, OPPOSITE HUB, G. S. ROAD, BHANGAGARH, GUWAHATI-781007. 2 RESPONDENT DCIT, CIRCLE-2, DIBRUGARH 3. 4. THE CIT(A), DIBRUGARH CIT , DIBRUGARH 5. DR, ITAT, GUWAHATI BENCH, GUWAHATI / TRUE COPY, BY ORDER, SR. PVT. SECRETARY