RNB CARBIDE & FERRO ALLOYS (P) LTD.,GUWAHATI vs. INCOME TAX OFFICER, WARD-2(2), GUWAHATI

आदेश /O R D E R PER BEMCH:- This assessee’s appeal for assessment year 2012-13 arises against the Commissioner of Income Tax (Appeals)-2 Guwahati’s order dated 27.08.2018 passed in case No.Guwa-244/2015-16 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. It is accordingly proceeded ex parte.

ITA No.312/Gau/2018 Assessment Year: 2012-13 M/s RNB Carbide & Ferro Alloys Pvt. Ltd. Vs. ITO,Wd-2(2) Guwa Page 2 denying u/s.80IC deduction of ₹3,06,44,923/- in both the lower 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 addition of ₹3,06,44,923/- in the assessment order dated 30.03.2015. 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 within three effective opportunities of hearing.