CHHAGAN MAL SARAWGI & SONS,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4, GUWAHATI

At the outset, Ld. Counsel for the assessee Shri J. C. Kankaria submitted that the Ld. CIT(A) in respect of this appeal had only issued one notice dated 12.09.2019, fixing the case for hearing on 19.09.2019. According to the Ld. AR, he had appeared and sought adjournment since he was prepared only for some penalty appeals. However, the Ld. CIT(A) insisted that the Ld. AR should submit his arguments regarding this appeal also, even though he pressed for adjournment, which was not granted; and based on the oral submissions, which was not properly prepared, the Ld. CIT(A) has passed the order on 30.09.2019. According to the Ld. AR, the action of the Ld. CIT(A) is bad for not granting proper opportunity of hearing to the Ld. AR and prayed that the matter may be restored back to the file of the Ld. CIT(A) for fresh adjudication. Per contra, the Ld. DR though opposed the submission of the Ld. AR of the assessee, however, did not oppose the prayer that the appeal may be restored back to the Ld. CIT(A) for fresh adjudication.

Having heard both the parties it is noted that the main grievance of the assessee is that the Ld. CIT(A) had issued only one notice dated 12.09.2019 fixing the matter on 19.09.2019 wherein the assessee sought adjournment which was not granted and the ld. Chhaganmal Sarawgi & Sons, AY 2013-14 CIT(A) based on the oral arguments have decided the appeal by dismissing the same. According to the Ld. AR, he was not prepared in respect of this case and has not come with the documents/case files to substantiate his submissions, therefore, he sought adjournment. Taking into consideration the aforesaid facts, I set aside the impugned order of the Ld. CIT(A) and restore the appeal back to the file of the Ld. CIT(A) and direct the Ld. CIT(A) to decide the appeal on merits as contemplated u/s. 250(6) of the Income-tax Act, 1961 which reads as under:

The Ld. CIT(A) should dispose of the appeal in writing and shall state the points for determination, and pass a speaking order for the decision; and the assessee is advised to be diligent and to file all documents along with the written submissions at the time when the matter is fixed for hearing. With these observations, the appeal of the assessee is allowed for statistical purposes.

In the result, the appeal of assessee is allowed for statistical purposes.