What did the Tribunal hold?

The Tribunal noted that the CIT(A) passed an ex-parte order without considering the assessment records or the appeal on merits. In the interest of justice, the matter was restored to the CIT(A) for de novo adjudication.

The assessee's appeal before the CIT(A) resulted in an ex-parte order as the assessee could not represent their case. The assessee contended that the CIT(A) passed the order without considering the merits of the grounds raised.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without considering the assessee's grounds on merit, and if a fresh opportunity should be granted.

Ambarish Builders Private… vs ITO | ITAT Guwahati 2019

Income Tax Appellate Tribunal, GUWAHATI BENCH, E-COURT AT KOLKATA

Before: SHRI A.T, VARKEY, JM & DR. A.L. SAINI, AM

For Appellant: Shri Anil Kumar Agarwal,FCA ld.AR

For Respondent: Shri H.R.Singh, JCIT, ld. Sr.DR

Hearing: 15/05/2019Pronounced: 12/06/2019

IN THE INCOME TAX APPELLATE TRIBUNAL, GUWAHATI BENCH, E-COURT AT KOLKATA BEFORE SHRI A.T, VARKEY, JM & DR. A.L. SAINI, AM ITA No.372/Gau/2018 (Assessment Year: 2014-15) Ambarish Builders Pvt. Ltd Vs. I.T.O. Ward-1, Nagaon PAN: AAECA 3350L (अपीलाथ� /Appellant) (��यथ� / Respondent) ..

Appellant by : Shri Anil Kumar Agarwal,FCA ld.AR Revenue by : Shri H.R.Singh, JCIT, ld. Sr.DR

सुनवाई क� तार�ख / Date of Hearing : 15/05/2019 घोषणा क� तार�ख/Date of Pronouncement: 12/06/2019 आदेश / O R D E R Per Dr. A. L. Saini, AM:

The captioned appeal filed by the assessee , pertaining to assessment year 2014-15, is directed against the order dated 27-09-2018 passed by the ld. Commissioner of Income Tax (Appeal)-1, Guwahati, which in turn arises out of an assessment order passed by the Assessing Officer u/s 143(3) of the Income Tax Act, 1961 (in short the ‘Act’) dated 22.12.2016.

We have heard both the parties and persued the materials available on record.

At the outset itself, the ld. Counsel for the assessee assailed the impugned order by contending that the assessee could not represent his case before Ld. CIT(A) and the ld. CIT(A) has passed an ex-parte order. The ld. CIT(A) without considering the merit of the grounds raised by the assessee passed the impugned order ex parte. Ld. Counsel contended that in the interest of justice, another

2 ITA No. 372/Gau/2018 Ambarish Builders P.Ltd. opportunity to contest the appeal before the Ld. first appellate authority may be granted to the assessee.

The ld. DR on the other hand has not controverted the contention of the ld. Counsel for the assessee.

Considering the facts and circumstances of the case, we note that ld. CIT(A) had passed his order ex parte without considering assessment records. We note that ld CIT(A) did not consider the appeal of the assessee on merits. We are of the view that one more opportunity should be given to the assessee to plead his case before the ld CIT(A). Therefore, without delving much deeper into the merits of the case, in the interest of justice, we restore the matter back to Ld. CIT(A) for de novo adjudication and pass a speaking order after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest his stand forthwith. Therefore, we deem it fit and proper to set aside the order of the ld. CIT(A) and remit the matter back to the file of the ld. CIT(A) to adjudicate the issue afresh on merits. For statistical purposes, the appeal of the assessee is treated as allowed.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on this 12/06/2019.

Sd/- Sd/- (A.T. Varkey) (A. L. Saini) �या�यक सद�य / JUDICIAL MEMBER लेखा द�य/ACCOUNTANT MEMBER कोलकाता /Kolkata; Dated: 12/06/2019 *PP, Sr.PS

3 ITA No. 372/Gau/2018 Ambarish Builders P.Ltd. आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant-M/s. Ambarish Builders Pvt. Ltd A.T Road, 1. Dimaruguri, Nagaon. ��यथ� / The Respondent.-I.T.O. Ward 1, Nagaon. 2. आयकर आयु�त(अपील) / The CIT(A), 3. आयकर आयु�त / CIT 4. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, कोलकाता / DR, ITAT,Gauhati 5. गाड� फाईल / Guard file. 6.

//True Copy// By Order

Assistant Registrar/Sr.PS, I.T.A.T, Kolkata Benches, Kolkata.

AMBARISH BUILDERS PRIVATE LIMITED,NAGAON vs. INCOME TAX OFFICER, WARD-1, NAGAON

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