Ruma Banik, Agartala V. Income Tax Officer, Ward - Udaipur, Agartala

MA 02/GTY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0226 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 2 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 02-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T HMAR JCIT LD
• Assessee Lawyers: A NIL KR AGARWALA LD
• Keywords: Principle of natural justice
• Section: 22

Judgement Text

1 MA NO. 02/GAU/2019 (ITA NO. 258/GAU/2017 AY 2014 - 15 - RUMA BANIK . IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, E COURT AT KOLKATA ( ) . . , . , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, AM ] M .A NO . 02 / GAU/2019 A/O ITA NO . 258 / GAU/2017 AY 2014 - 15 RUMA BANIK PAN: ACIPB 8898D VS. I.T.O W ARD - UDAIPUR APPELLANT RESPONDENT DATE OF HEARING 19.0 6 . 2019 DATE OF PRONOUNCEMENT 24 .0 6 .2019 FOR THE APPELLANT SHRI A NIL KR. AGARWALA, LD.AR FOR THE RESPONDENT SHRI T. HMAR, JC IT, LD. SR.DR ORDER PER SHRI A.T. VARKEY, JM TH IS IS A MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE AGAINST THE ORDER OF THIS TRIBUNAL PASSED IN ITA NO. 258/GAU/2017 FOR THE AY 2014 - 15 D A T ED 3 1 - 10 - 2018 . 2. THE TRIBUNAL BY PASS ING THE IMPUGNED ORDER D A T ED 31 - 10 - 2018, OBSERVED THAT THE NOTICE SENT BY SPEED POST (REGD. A/ D ) FROM THIS TRIBUNAL WAS RETUNED BACK BY THE POSTAL AUTHORITIES WITH THE REMARK INSUFFICIENT ADDRESS , SO RETURN TO SENDER D A T ED 22 - 12 - 18 . THE ADDRESS ON THE S AID SPEED POST (REGD A/D) COVER READS TO, SHRI RUMA BANIK, NETAJI SUBHASH ROAD, AGARTALA, TRIPURA - 799 001 . ON THIS MATERIAL FACT THIS TRIBUNAL OBSERVED WE NOTE THAT THE NOTICE ISSUED BY THE TRIBUNAL INFORMING THE ASSESSEE ABOUT LISTING OF THIS APPEAL FOR HEARING OF THE CASE HAS BEEN RETURNED UN - SERVED FROM WHICH WE INFER THAT THERE MAY BE CHANGE IN ADDRESS, WHICH FACT, IF ANY, THE ASSESSEE HAS NOT BOTHERED TO INFORM THIS TRIBUNAL. THEREFORE, WE ARE CONSTRAINED TO DISMISS THIS APPEAL OF ASSESSEE FOR NON - PR OSECUTION . 3. BY MOVING THIS M.A , THE ASSESSEE PLEADS THAT THOUGH THE CASE HAD BEEN FIXED ON 2 3 - 10 - 2018 VIDE NOTICE SUPRA, THE ASSESSEE NEVER GOT IT . IT WAS ALSO POINTED OUT THAT 2 MA NO. 02/GAU/2019 (ITA NO. 258/GAU/2017 AY 2014 - 15 - RUMA BANIK . THE ADDRESS OF THE ASSESSEE HAD NOT CHANGED AS PRESUMED BY THIS TRIBUNAL I N THE IMPUGNED ORDER . B UT ON THE CONTRARY, ASSESSEE GOT THE IMPUGNED EX PARTE ORDER DATED 31 - 10 - 2018 IN THE VERY SAME ADDRESS . THEREFORE, THE ASSESSEE PLEADS THAT THE IMPUGNED ORDER MAY BE RECALLED. 4. IT IS NOTE D THAT WE HAVE DISMISSED THE APPEAL SINC E THE NOTICE SENT BY SPEED POST (REGD A/D ) COULD NOT BEEN SERVED UPON THE ASSESSEE AND THE POSTAL AUTHORITIES REMARKED INSUFFICIENT ADDRESS SO RETURN TO SENDER D ATED 22 - 12 - 18 , WHICH FACT PERSUADED THIS TRIBUNAL TO DRAW ADVERSE INFERENCE AND CONSEQUENTLY DISMISS ED THE APPEAL OF ASSESSEE. HOWEVER, NOW SINCE THE ASSESSEE PLEADS THAT THERE WAS NO CHANGE IN ADDRESS AND IT WAS BROUGHT TO OUR NOTICE THAT THE ASSESSEE RECEIVED THE IMPUGNED ORDER D ATED 31 - 10 - 2018 IN THE VERY SAME ADDRESS . SO WE NOTE THAT IF THE ADDRESS IS CORRECT, THEN THERE WAS NO REASON FOR THE POSTAL AUTHORITIES TO HAVE NOT DELIVERED THE NOTICE FROM TH IS TRIBUNAL TO THE ASSESSEE . AN Y WAY THE ASSESSEE MAY BRING THIS FACT TO THE NOTICE OF THE POSTAL AUTHORITIES SO THAT SUCH OMISSION COULD NOT TAKE PLACE IN THE FUTURE . BE THAT AS IT MAY BE , THE FACT REMAINS THAT THE ASSESSEE DID NOT GET NOTICE OF HEARING FIXING THE CASE ON 23 - 10 - 2018 SINCE THE NOTICE CAME BACK UN - SERVED AS NOTED SUPRA . SO WITHOUT GETTING THE NOTICE, THE ASSESSEE CANNOT BE BLAME D FOR NON - REPRESENTATION BEFORE THIS TRIBUNAL , SO THERE IS VIOLATION OF PRINCIPLE NATURAL JUSTICE . SO , WE ARE INCLINED TO RECALL THE IMPUGNED ORDER DATED 31 - 10 - 2018 AND DIRECT THE REGISTRY TO FIX THE CASE AFRESH ON 09 - 07 - 2020. SINCE THE LD. AR OF ASSESSEE HAS ALREADY BEEN INFORMED WHILE HEARING THE M.A ON 19 TH JUNE 2020 ( THE DATE OF HEARING ON 09 - 07 - 2020 ) , NO FURTHER NOTICE TO BE SERVED UPON THE ASSESSEE. 5 . IN THE RESULT, THE MISC. APPLICATIONS FILED BY THE ASSESS E E IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 24 - 06 - 2020 SD/ - SD/ - ARJUN LAL SAINI A.T. VARKEY ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 24 - 06 - 2020 3 MA NO. 02/GAU/2019 (ITA NO. 258/GAU/2017 AY 2014 - 15 - RUMA BANIK . PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT/ ASSESSEE: RUMA BANIK, NETAJI SUBHASH ROAD, WEST TRIPURA ROAD, WEST TRIPURA ROAD, AGARTALA - 799 001. 2 RESPONDENT/ REVEN UE: THE ITO, W - UDAIPUR/ ACIT, AAYKAR BHAVAN, AGARTALA. 3. CIT, 4. CIT(A), 5. DR, GUWAHATI BENCHES, GUWAHATI **PP/SPS TRUE COPY BY BY ORDER ASSISTANT REGISTRAR ITAT KOLKATA