M/s. Assam Air Products (p) Ltd, Guwahati V. Assistant Commissioner of Income Tax, Circle-3, Guwahati

ITA 95/GTY/2020

AI Insights

The case involves Assam Air Products Private Limited appealing against an ex-parte order passed by the Commissioner of Income-tax (Appeals), Guwahati-2, which was dated 24.02.2020. The appeal was for the Assessment Year 2017-18. The primary contention of the assessee was that they were not given a proper and meaningful opportunity to be heard, which led to the order being passed ex-parte. The Tribunal noted the absence of the assessee's representation during the CIT(A)'s proceedings and acknowledged the need for a fair hearing. Both parties agreed to restore the matter to the CIT(A) for a comprehensive re-evaluation.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 128841 (ITAT-GUWAHATI)
• Duration Of Justice: 2 year(s) 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 09-11-2022
• Assessment Year: 2017-2018
• Appeal Filed On: 26-05-2020
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Reasonable cause; Set aside
• Section: 250

Judgement Text

आयकर अपीलीय अधिकरण ग ु वाहाटी 'डीबी' पीठ, कोलकाता म ें IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI ‘DB’ BENCH AT KOLKATA [वर् ु ु अल कोट ु ] [Virtual Court] श्री संजय गग ु , न्याधयक सदस्य एवं डॉ. मनीष बोरड, ल े खा सदस्य क े समक्ष Before SH. SANJAY GARG, JUDICIAL MEMBER & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 95/Gty/2020 Assessment Year: 2017-18 Assam Air Products Private Limited.........................Appellant [PAN: AABCA 1967 E] Vs. DCIT, Circle-3, Guwahati.......................................Respondent Appearances by: Sh. Ramesh Goenka, Sr. Adv., appeared on behalf of the Assessee. Sh. Amit Kumar Pandey, JCIT, appeared on behalf of the Revenue. Date of concluding the hearing : November 10 th , 2022 Date of pronouncing the order : November 21 st , 2022 आद े श ORDER Per Manish Borad, Accountant Member: This appeal filed by the assessee pertaining to the Assessment Year (in short “AY”) 2017-18 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the I.T.A. No.: 95/Gty/2020 Assessment Year: 2017-18 Assam Air Products Private Limited. Page 2 of 3 “Act”) by ld. Commissioner of Income-tax (Appeals), Guwahati-2, Guwahati [in short ld. “CIT(A)”] dated 24.02.2020. 2. The assessee is in appeal before the Tribunal raising the following grounds: “1. That the impugned order was passed by the learned CIT(A) without the appellant being given property and meaningful opportunity of being heard. Hence, the same is liable to be set aside. 2. That without prejudice to the ground no. 1, the learned CIT(A) ought to have dealt with all the grounds of appeal taken by the appellant in its appeal before him and passed a speaking order on merits while disposing the appeal. 3. That the appellant craves leave to submit any other ground/s on or before the hearing of the appeal.” 3. At the outset, ld. Counsel for the assessee submitted that in the instant appeal, the impugned order is ex-parte and the assessee failed to get sufficient opportunity to give the submissions and file relevant documents in support of its grounds raised before ld. CIT(A). Prayer was made to restore all the issues in the instant appeal to the ld. CIT(A) for fresh adjudication. 4. Ld. D/R was fair enough in not raising any objection if the issues raised in the instant appeal is restored to ld. CIT(A). 5. We have heard rival contentions and perused the records placed before us. From perusal of the impugned order, we find that there was no appearance on behalf of the assessee before ld. CIT(A) and the impugned order was passed ex-parte. Further, we find that ld. CIT(A) has not decided the issues on merits and has dismissed the appeal in limine. Under these given facts and circumstances of the case and in the interest of justice, we restore all the issues in I.T.A. No.: 95/Gty/2020 Assessment Year: 2017-18 Assam Air Products Private Limited. Page 3 of 3 the instant appeal to the ld. CIT(A) for afresh adjudication and to pass a speaking order after considering the submissions as well as the relevant documents to be filed by the assessee on being provided adequate opportunity and to decide in accordance with law. The assessee is directed to remain vigilant and file documents, if considered necessary, in support of its grounds of appeal and should not take adjournment, unless otherwise required for reasonable cause. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 21 st November, 2022. Sd/- Sd/- [Sanjay Garg] [Manish Borad] Judicial Member Accountant Member Dated: 21.11.2022 Bidhan (P.S.) Copy of the order forwarded to: 1. Assam Air Products Private Limited, 2 nd Floor, Classic Shop Building, M.D. Road, Chandmari, Guwahati-781 003. 2. DCIT, Circle-3, Guwahati. 3. CIT(A)- Guwahati-2, Guwahati. 4. CIT- 5. CIT(DR), Guwahati Bench, Guwahati. True copy By order Assistant Registrar ITAT, Kolkata Benches Kolkata