MANJUSHREE CHARITABLE SOCIETY,TAWANG vs. INCOME TAX OFFICER, (EXPM), WARD-2(3), GUWAHATI

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ITA 301/GTY/2019Status: DisposedITAT Guwahati26 February 2020AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the assessee's main appeal back to the CIT(A) for fresh adjudication. The CIT(A) was directed to provide three effective opportunities of hearing to the assessee.

What were the facts?

The assessee's appeal was decided ex parte by the CIT(A) without addressing the merits of the case. The assessee claimed to have received only one of the three hearing notices issued by the CIT(A).

What were the issues?

Whether the CIT(A) properly adjudicated the appeal on merits, or if the ex parte order was passed without affording sufficient opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘E-COURT’ GAUHATI

Before: SHRI P.M. JAGTAP, V.P & SHRI S.S. GODARA, AM

For Appellant: Shri Anil Agarwal & R.K. Nahta, AR
Hearing: 14/02/2020Pronounced: 28/02/2020

O R D E R Per Shri S.S. Godara: The assessee’s instant stay application S.A No.32/Gau/2019 seeks to restrain the department from recovering the disputed tax demand of Rs.40,00,000/- arising from both the lower authorities’ action making various disallowances/additions in the course of assessment framed on 18.12.2017 and affirmed in the CIT(A)’s lower appellate order passed ex parte on 29.03.2019.

Heard both the parties. Case file perused.

2.

With both the parties’ consent, we proceed to adjudicate the assessee’s main appeal for adjudication.

3.

Coming to the CIT(A)’s order under challenge, we notice at the outset that he has proceeded to affirm the Assessing Officer’s action by passing his lower appellate order ex parte without dealing on merits of various issue(s) requiring framing of points of determination followed by a detailed adjudication u/s 250(6) of the Act. Learned departmental representative invited our attention to the CIT(A)’s ex parte order in para 3 that he had issued three notices dated 06.08.18, 20.03.19 and 26.03.19 for hearing on 13.08.18, 25.03.19 and 29.03.19; respectively.

4.

Learned counsel at this stage submitted that the assessee’s president has filed his solemn attested affidavit that although he had received only the first hearing notice, it sought adjournment before the CIT(A). It is categorically denied that the latter two hearing notices had been served on the assessee during lower appellate proceedings. Faced with this factual position, we deem it appropriate to restore the assessee’s main appeal back to the CIT(A) for fresh adjudication as per law within three effective opportunities of hearing. The assessee or its authorised representative is directed to appear before the CIT(A) on or before 31.07.20 for further proceedings.

1.

5 The assessee’s main appeal is accepted for statistical purposed and its stay application No.32/Gau/2019 stands rendered infructuous.

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