Sagar Security Agency, Guwahati V. Deputy Commissioner of Income Tax, Circle-3, Guwahati

ITA 89/GTY/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0130 (ITAT-GUWAHATI)
• Duration Of Justice: 2 year(s) 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-10-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 18-10-2022
• Assessment Year: 2017-2018
• Appeal Filed On: 21-05-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 250

Judgement Text

1. ITA No.89/Gau/2020 AY 2017-18 Sagar Security Agency आयकर अपील य अ धकरण, GAUHATI पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL GAUHAT BENCH आभासी मा यम से स ु नवाई Hearing Through Virtual Medium At ITAT, Kolkata सम : ी मनीष बोरड, लेखा एवं ी संजय शमा या यक सद य Before: Shri Manish Borad, Accountant Member and Shri Sonjoy Sarma, Judicial Member आयकर अपील सं.य/ IT A No. 89/Gau/2020 Assessment Year: 2017-18 Sagar Security Agency Oion Place, New Old Post Office, SS Road, Guwahati-781005. बनाम V/s. DCIT/ ACIT Cir-3, Aaykar Bhawan, Guwahati-781005. P AN: ABIFS 8912J अपीलाथ /Appellant .. यथ /Respondent अपीलाथ क ओर से/By Appellant Shri S.P Bhati, FCA, Ld.AR यथ क ओर से/By Respondent Shri N.T.Sherpa, JCIT, Ld.DR स ु नवाई क तार ख/Date of Hearing 19-10-2022 घोषणा क तार ख/ Date of Pronouncement 20 -10-2022 आदेश /O R D E R PER MANISH BORAD, AM. This appeal of the assessee for the assessment year 2017-18 is directed against the order dt. 27-02-2020 passed u/s. 250 of the Income-tax Act, 1961 [ hereinafter, referred to as ‘the Act’] by the ld. Commissioner of Income-tax, Appeals [ in short, hereafter referred to as ‘the ‘ld. CIT(A), Guwahati-2, Guwahati. 2. ITA No.89/Gau/2020 AY 2017-18 Sagar Security Agency 2. We have heard the rival contentions and perused the material placed on record before us. We find that ld. CIT(A)’s order is ex parte. The assessee was provided opportunity to appear on three occasions, but the assessee failed to appear and file necessary submissions. The ld. CIT(A) accordingly proceeded to pass ex parte order, and summarily dismissed the appeal of the assessee without giving any finding on merits of the case. Ld. Counsel for the assessee prayed for providing one more opportunity to appear before ld. CIT(A) for filing necessary submission. The ld. DR has no objection if the issue is restored to the ld. CIT(A) for fresh adjudication. 3. We, therefore, under the given facts and circumstances of the case and observing that the order of the ld. CIT(A) is a non-speaking, restore all the issues raised in the instant appeal to the file of the ld. CIT(A) for fresh adjudication and passing a speaking order. We also direct the assessee to remain attentive to the notice of hearing issued by the ld. CIT(A) and to furnish all necessary details and should not take adjournment unless otherwise required for reasonable cause. The ld. CIT(A) shall provide reasonable opportunity of hearing to the assessee. Thus, grounds raised by the assessee in appeal number(s) ITA No. 89/Gau/2020 for the AY 2017-18 are allowed for statistical purposes. प रणामत: नधा रती क अपील (ITA No. 89/Gau/2020 for the AY 2017-18 सांि यक उ दे य से मंज ू र क जाती है। 3. In the result, the appeal of the assessee (ITA No. 89/Gau/2020 for the AY 2017-18) is allowed for statistical purposes. आदेश ख ु ले यायपीठ म दनांक 20 -10-2022 को उ घो षत। The order pronounced in the open Court on 20-10-2022 Sd/- Sd/- ( SONJOY SARMA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated 20 -10-2022 3. ITA No.89/Gau/2020 AY 2017-18 Sagar Security Agency आदेश क त ल प अ े षत / Copy of Order Forwarded to:- 1.अपीलाथ /Appellant/: Sagar Security Agency Oion Place, New Old Post Office, SS Road, Guwahati-781005. 2. यथ /Respondent/: DCIT/ ACIT, Cir-3, Aaykar Bhawan, Guwahati-781005. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त- अपील / CIT (A) 5. वभागीय त न ध, आयकर अपील य अ धकरण कोलकाता / DR, ITAT, Gauhati 6.गाड फाइल/Guardfile. By order/आदेश से, /True Copy/ Assistant Registrar ITAT, Kolkata