RASHMI TIE UP (P) LTD.,GUWAHATI vs. INCOME TAX OFFICER, WARD4(1), KOLKATA

I notice at the outset that in ITA No.182/Gau/2019 suffers from a delay of seventy days in filing. The assessee has filed a condonaton petition stating reasons thereof to circumstances beyond control. The Revenue fails to dispute all these solemn averments. I therefore condone the impugned delay of seventy days as neither intentional nor deliberate. The same stands condoned. The main case is now taken up for adjudication on merits.

It transpires during the course of hearing that the CIT(A)’s order(s) under challenge in all these cases have been passed ex parte whilst affirming the Assessing Officer’s action(s) making various disallowance(s) / addition(s). Learned departmental representative fails to dispute that the CIT(A)’s orders under challenge nowhere deal with merits of the issue(s) requiring framing of points of determination followed by a detailed adjudication as contemplated u/s.250(6) of the Act. I therefore deem it appropriate that larger interest of justice would be served in case all the issues raised herein at assessees’ behest are restored back to the CIT(A) for afresh adjudication as per law within three effective opportunities of hearing. I order accordingly. Consequential lower appellate proceedings to follow as per law.

These assessees’ appeal(s) are allowed for statistical purposes in foregoing terms. A copy of this common order be placed in the respective case file(s). Order pronounced in accordance with Rule 34(3) of the ITAT Rules by putting on Notice Board 10 /10/2019 (S.S. Godara) Judicial Member Guwahati *Dkp/Sr.PS %दनांकः- 10 /10/2019 आदेश क" ""त"ल"प अ"े"षत / Copy of Order Forwarded to:- 1. आवेदक /Assessee-Reema Chorariya/Naveen Kr. Choraria O.P. Bhansali And Co. New Shree Vishnu Bazar, A.T. Road, Annex, Nr. Rly. Gate No.4 Guwahati-781001/ Eastern Tea Brokers Pvt. Ltd., 191, Voltas Building, M.R.D Road, Chandmari, Guwahati- 781003/ Golaghati Welfare Society, Bishalgarh, Tripura- 799102 / Smt. Rekha Goenka, C/o M/s Goenka Readymade, S.S. Road, Fancy Bazar, Guwahati-781001 / M/s C-Nine Food Products Pvt. Ltd., B-7, H.M. Market, T.R.P Road, Fancy Bazar, Guwahati-781001 / Abhijit Auto Agency India Pvt. Ltd.,1st Floor, ABC House T.R. Phookan Road, Fancy Bazar, Guwahati-781001 / M/s Pradip Kumar Jain & Sons (HUF), C/o Arihant Marketing G.S. Road, Dimapur, Nagaland-797112 / Dungarmal & Sons C/o H.M. Varma & Co. Khaliamari, Road, Dibrugarh-786001, Assam / Namita Sarkar C/o Ruma Engineering Adagoodam, Udalbakra Lokhra Road, Guwahati-781034 / Muruli Chandra Deka, C/o Bhupen Deka, Nr. Graphics Studio, Opp. Assam Gramin Vikash Bank, A.K. Deb Road, Gorchuck, Gauhati-781035/ Giridhari Lal Agarwala C/o Banwarilal Agarwala, Mankachar Bazar Area, P.O.