PAWAN CASTING (MEGHALAYA) PRIVATE LIMITED,BYRNIHAT vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, GUWAHATI

1. This is an appeal preferred by the assessee against the order of Ld. CIT(Appeals), Guwahati-2, Guwahati dated 16-01-2019 for the AY 2010-11.

At the outset, the ld.AR drew our attention to the fact that the impugned order of the ld. CIT(A) is an ex parte order without going into the merits of the case. The ld. AR before us undertakes to be present before the ld. CIT(A), if an opportunity is given to him. We note that according to the ld. CIT(A) three (3) opportunities were given and since the assessee did not turn up before him, the ld. CIT(A) has dismissed the appeal of assessee without going into the merits of the case, which action of the ld. CIT(A) cannot be countenanced. Since the assessee has a statutory right to file an appeal before the First appellate authority (ld. CIT-A) according to us, the ld. CIT(A) was duty bound to adjudicate the appeal on merits. The action of ld. CIT(A) is also bad for violation of natural justice and therefore, the impugned order of the ld. CIT(A) is set aside and we direct the ld. AR of the assessee to diligently appear before the ld. CIT(A) when the matter is listed for further Pawan Casting (Meghalaya) P.Ltd. hearing and/ or to file written submissions along with supporting documents if necessary. And The ld. CIT(A) is directed to decide the appeal on merits after giving adequate opportunity of hearing to the assessee and pass a speaking order.

In the result, the appeal of assessee is allowed. Order is pronounced in the open court on 17th June, 2020.