What did the Tribunal hold?

The Tribunal set aside the ex parte orders of the CIT(A) due to a reasonable cause for non-appearance. The appeals were restored to the file of the CIT(A) for fresh adjudication after providing the assessee with a reasonable opportunity of being heard.

The assessee's appeals were against ex parte orders passed by the CIT(A) without hearing the assessee. The company's director was seriously ill and had expired, preventing the assessee's representative from attending the hearings.

What were the issues?

Whether the CIT(A) orders passed ex parte without affording a reasonable opportunity of hearing to the assessee are valid.

M/S. Cashar Ispat (P) Ltd vs ITO | ITAT Guwahati 2019

Income Tax Appellate Tribunal, GUWAHATI BENCH, “E

Before: Shri A. T. Varkey, JM & Dr. A. L. Saini, AM]

Hearing: 13.05.2019Pronounced: 13.05.2019

Per A.T.Varkey, JM Both these appeals of assessee are against the separate orders of Commissioner of Income Tax (Appeals), Guwahati-2, Guwahati dated 27.08.2018 and 31.07.2017 for AY 2012-13 and 2013-14 respectively

At the outset itself, the Ld. AR drew our attention to the fact that the impugned orders are ex parte order and without hearing the assessee the Ld. CIT(A) has passed the orders. It was brought to our notice that the Director of the company was seriously ill and he has expired, therefore, the Ld. AR could not be instructed to appear before the Ld. CIT(A) for attending the hearing. Taking into consideration the reasonable cause for not appearing before the Ld. CIT(A) on behalf of the assessee and since the orders have been passed ex parte without going into the merits of the case, we are of the considered opinion that both the appeals should be decided on merits after hearing the assessee, therefore, we set aside the impugned orders of Ld. CIT(A) and restore the appeals back to the file of Ld. CIT(A) to adjudicate both the appeals afresh and pass a speaking order after affording

2 ITA Nos.272-273/Gau/2018 Cashar Ispat Co. Ltd., AYs 2012-13 & 2013-14

reasonable opportunity of being heard to the assessee. The assessee is also directed to appear before the Ld. CIT(A) on 17.06.2019 who will thereafter give the date of hearing and the assessee is directed to participate in the appellate proceeding diligently. 3. In the result, both the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court. Sd/- Sd/- (Dr. A. L. Saini) (Aby. T. Varkey) Accountant Member Judicial Member Dated : 13th May, 2019 Jd.(Sr.P.S.) Copy of the order forwarded to: 1. Appellant – M/s. Cachar Ispat Pvt. Ltd., 12, M. S. Road, Guwahati- 781001. 2 Respondent – ITO, Ward-4(1), Aayakar Bhawan, G. S. Road, Guwahati- 781005. 3. The CIT(A), Guwahati-2, Guwahati. 4. CIT , Guwahati 4. DR, ITAT, Guwahati Bench, Guwahati

/True Copy, By order,

Assistant Registrar

M/S. CASHAR ISPAT (P) LTD,GUWAHATI vs. INCOME TAX OFFICER, WARD-4(1), GUWAHATI

What did the Tribunal hold?

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