Shri Pranab Borah, Biswanath V. Income Tax Officer, Ward-2, Tezpur

ITA 93/GTY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5597 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 13 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: 2013-2014
• Appeal Filed On: 21-05-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: H R SINGH
• Assessee Lawyers: P C BOTHRA
• Keywords: Opportunity of being heard; Set aside

Judgement Text

1 ITA NO.93/GAU/2018 SHRI PRANAB BORAH, AY 2013-14 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. 93/GAU/2018 ASSESSMENT YEAR: 2013-14 SHRI PRANAB BORAH, (PAN: AJIPB1416C) VS. INCOME-TAX OFFICER, WARD 2, TEJPUR APPELLANT RESPONDENT DATE OF HEARING 16.05.2019 DATE OF PRONOUNCEMENT 03.06.2019 FOR THE APPELLANT SHRI P. C. BOTHRA, ADVOCATE 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), GUWAHATI-1, GUWAHATI DATED 27.11.2017 FO R AY 2013-14. 2. AT THE OUTSET ITSELF, THE LD. AR DREW OUR ATTENT ION TO THE FACT THAT THE IMPUGNED ORDER IS AN EX PARTE ORDER AND WITHOUT HEARING THE ASSESS EE THE LD. CIT(A) HAS PASSED THE ORDER. HE ALSO DREW OUR ATTENTION TO THE FACT THAT THE ASS ESSEE DID NOT RECEIVE ANY NOTICE OF HEARING. HENCE, HE URGED BEFORE THE BENCH TO SET ASIDE THE O RDER OF LD. CIT(A) AND RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(A) TO CONSIDER AFRESH A FTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. SINCE THE ORDER HAS B EEN PASSED EX PARTE WITHOUT GOING INTO THE MERITS OF THE CASE, WE ARE OF THE CONSIDERED OPINIO N THAT THE APPEAL SHOULD BE DECIDED ON MERITS AFTER HEARING THE ASSESSEE, THEREFORE, WE SE T ASIDE THE IMPUGNED ORDERS OF LD. CIT(A) 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 2 ITA NO.93/GAU/2018 SHRI PRANAB BORAH, AY 2013-14 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 SHRI PRANAB BORAH, C/O SHRI NARESWAR BORAH, VILL & P.O. PABHOI, DIST. BISWANATH, PIN-784174. 2 RESPONDENT ITO, WARD-2, TEJPUR, 3. 4. THE CIT(A), GAUHATI-1, GAUHATI CIT , GAUHATI 5. DR, ITAT, GUWAHATI BENCH, GUWAHATI / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR