Khret Kharkongor, Byrnihat V. Income Tax Officer, ward-Byrnihat, Byrnihat

MA 19/GTY/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0539 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 9 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 07-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 MA NO. 19/GAU/2018 KHRET KHARKONGOR., AY- 2013-1 4 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] MA NO.19/GAU/2018 IN I.T.A. NO. 131/GAU/2017 ASSESSMENT YEAR: 2013-14 KHRET KHARKONGOR (PAN: AVNPK4379A) VS. INCOME-TAX OFFICER, WARD-BYRNIHAT, MEGHALAYA APPELLANT RESPONDENT DATE OF HEARING 12.06.2020 DATE OF PRONOUNCEMENT 17.06.2020 FOR THE APPELLANT SHRI ANIL KUMAR AGARWAL, FCA FOR THE RESPONDENT SHRI M. C. OMI NINGSHEN, ADDL. C IT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS IS A MISC. APPLICATION PREFERRED BY THE ASSESS EE AGAINST THE ORDER OF THIS TRIBUNAL DATED 23.11.2017 FOR AY 2013-14 DISMISSING THE APPEAL EX PARTE WITHOUT HEARING THE ASSESSEE. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SHRI ANIL KUMAR AGARWAL HAS BROUGHT TO OUR NOTICE THAT ASSESSEE IS A SENIOR CITIZEN AND DID NOT HAVE PHYSICALLY RECEIVED THE NOTICE WHICH WAS KEPT ASIDE BY HIS SERVANT, SO ASSESSEE WA S UNABLE TO LET HIS LD. AR KNOW ABOUT THE LISTING OF THE CASE. WE NOTE THAT THE APPEAL O F THE ASSESSEE HAS BEEN DECIDED EX PARTE WITHOUT GOING INTO MERITS OF THE CASE AND WITHOUT H EARING THE ASSESSEE. THEREFORE, WE ARE INCLINED TO RECALL THE ORDER OF THE TRIBUNAL AND DI RECT THE REGISTRY TO LIST THE CASE FOR HEARING IN THE USUAL COURSE OF TIME. 3. IN THE RESULT, THE MISC. APPLICATION OF ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 17 TH JUNE, 2020. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :17TH JUNE, 2020 JD.(SR.P.S.) 2 MA NO. 19/GAU/2018 KHRET KHARKONGOR., AY- 2013-1 4 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI KHRET KHARKONGOR, C/O K. K. FU RNITURE & MOULDING, 16 TH MILE, G. S. ROAD, BYRNIHAT-793101, MEGHALAYA 2 RESPONDENT ITO, WARD-BYRNIHAT 3. 4. CIT(A)- SHILLONG CIT-, , SHILLONG 5. DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY.