M/S. AGARTALA RUBBER INDUSTRY, HEAD OFFICE, KUBER HOUSE NEAR SAHNEWAL AIRPORT, JUGIANA, LUDHIANA (PANJAB),PANJAB vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA, AGARTALA, AGARTALA

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH “E” COURT AT KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member ITA No.04/Gau/2018 Assessment Year :2013-14

M/s Agartala Rubber V/s. ACIT, Cir-Agartala, Industry, Head Office: Tripura Kuber House, Nr. Sahnewal Airport, Jugiana, Ludhiana (Punjab) [PAN No.AAPfA 7531 H] .. अपीलाथ� /Appellant ��यथ�/Respondent

None अपीलाथ� क� ओर से/By Appellant Shri Amaitava Sen, JCIT-DR ��यथ� क� ओर से/By Respondent 11-12-2019 सुनवाई क� तार�ख/Date of Hearing 18-12-2019 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R PER BEMCH:- This Revenue’s appeal for assessment year 2013-14 arises against the Commissioner of Income Tax (Appeals)-Shillong’s order dated 01.11.2016 passed in case No.Shill-333/2015-16 involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Case called twice. None appears at the assessee’s behest. Heard learned departmental representative.

ITA No.04/Gau/2018 Assessment Year: 2012-13 M/s Agartala Rubber Industry Vs. ACIT, Cir-Agartala Page 2 proceedings. We notice at the outset that the CIT(A) has passed his lower appellate order ex parte whilst affirming the Assessing Officer’s action making the impugned disallowance / addition of ₹4,05,30,110/-. Learned departmental representative fails to dispute that neither there is any indication about the actual service of the last hearing notice in lower appellate proceedings nor is there any adjudication on merits as contemplated u/s. 250(6) of the Act. We therefore restore the assessee’s substantive ground back to the CIT(A) for afresh adjudication on merits after affording three effective opportunities of hearing to the taxpayer.