KHEMANI TEA COMPANY PRIVATE LIMITED,MANCOTTA ROAD, CHOWKIDINGHEE, DIBRUGARH V. ACIT/CIR-1/DIB, MILAN NAGAR, DIBRUGARH

ITA 238/GTY/2024

AI Insights

The case involves Khemani Tea Company Private Limited, the appellant, against the Assistant Commissioner of Income-tax, Circle-1, Dibrugarh, the respondent, concerning the assessment year 2022-23. The appeal was against the order of the Commissioner of Income-tax (Appeals), Pune, which was dismissed due to the non-appearance of the assessee and lack of requisite information/documents. The Tribunal noted the absence of the assessee's representation at both the assessment and appellate stages and decided to remit the case back to the CIT(A) to ensure fair hearing and justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772770 (ITAT-GUWAHATI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2022-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAUSIK RAY
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL ‘GUWAHATI’ BENCH, GUWAHATI’ BEFORE SHRI RAJESH KUMAR, AM AND SHRI MANOMOHAN DAS, JM ITA No.238/GTY/2024 (Assessment Year:2022-23) Khemani Tea Company Private Limited Mancotta Road, Chowkidinghee, Dibrugarh, Assam-786001 Vs. ACIT/Cir-1/DIB Milan Nagar, Dibrugarh, Assam, PIN-786001 (Appellant) (Respondent) PAN No. AACCK6872F Assessee by : None Revenue by : Shri Kausik Ray, DR Date of hearing: 21.07.2025 Date of pronouncement: 26.08.2025 O R D E R Per Rajesh Kumar, AM: This appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals), ADDL/JCIT(A)-2 Pune (hereinafter referred to as the “Ld. CIT(A)”] dated 26.09.2024for the A.Y. 2022-23. 02. At the time of hearing neither the assessee nor the ld. AR appeared before the Bench to attend this appeal nor any adjournment application was moved by the assessee. Therefore, this appeal is heard and disposed off with the assistance of ld. DR, who pointed out that the assessee had not appeared before both the lower authorities and stated that this appeal may be restored to the file of the ld. CIT (A). Printed from counselvise.com Page | 2 ITA No. 238/GTY/2024 Khemani Tea Company Private Limited; A.Y. 2022-23 03. After hearing the ld. DR and perusing the materials available on record before us with the assistance of the ld. DR, we observe that in this case the assessment was framed u/s 144 of the Act when the assessee failed to appear on the dates fixed for hearing by the ld. AO. Similarly, before the ld. CIT (A), there was no representation on behalf of the assessee and accordingly , the ld. CIT (A) dismissed the appeal for want of requisite information/ documents. Though, the assessee did not appear before ld. CIT (A) but in consonance of the principle of natural justice and to meet the ends of justice, we remit the matter back to the file of ld. CIT (A) with a direction to provide one more opportunity of being heard to the assessee and pass the order accordingly . In the same breath, we also hereby direct the assessee to co-operate in the proceedings before the ld. CIT (A) failing which the ld. CIT (A) shall be at liberty to pass appropriate order in accordance with law on merits based on the materials available on record. Thus, the appeal by the assessee is allowed for statistical purposes. 04. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 26.08.2025. Sd/- Sd/- (MANOMOHAN DAS) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 26.08.2025 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 ITA No. 238/GTY/2024 Khemani Tea Company Private Limited; A.Y. 2022-23 Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Guwahati Printed from counselvise.com "