What did the Tribunal hold?

The Tribunal found that the assessee was not afforded a proper opportunity to present their case before the CIT(A). Therefore, the order of the CIT(A) was set aside.

The assessee's appeal before the CIT(A) was dismissed ex parte. The assessee contended that notices for hearings were not properly served, leading to a violation of natural justice.

What were the issues?

Whether the dismissal of the appeal by the CIT(A) without proper service of notices violated the principles of natural justice.

Padum Gogoi vs DCIT | 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 This is an appeal preferred by the assessee against the order of Commissioner of Income Tax (Appeals), Guwahati-2, Guwahati dated 13.08.2018 for AY 2012-13.

The main grievance of the assessee is against the action of the Ld. CIT(A) in dismissing the appeal ex parte. At the outset itself, the Ld. Counsel for the assessee drew our attention to the fact that though the Ld. CIT(A) has taken note in the impugned order that despite fixing the matter on various dates, the assessee did not turn up before him for presenting his case. According to Ld. AR, the notices fixing the hearing were not served upon the assessee or it was served after the date of hearing. Therefore, the assessee did not get proper opportunity when the matter was fixed before the Ld. CIT(A), so, according to Ld. AR, there is violation of Natural Justice. 3. We have hearing rival submissions and gone through the facts and circumstances of the case. We note that though the Ld. CIT(A) has listed the matter for hearing on various dates. According to Ld. Counsel, assessee did not receive the notices or notices were

2 ITA No.313/Gau/2018 Padum Gogoi, AY 2012-13

received after the date of hearing which effectively means that the assessee was prevented from instructing his AR to be present before the Ld. CIT(A) on the date and time when the matter was fixed for hearing. In such a scenario, we are inclined to set aside the order of the Ld. CIT(A) and remand the matter back to his file for de novo adjudication after affording reasonable opportunity of being heard to the assessee in accordance to law. Assessee is also directed to appear before the Ld. CIT(A) diligently without fail. 4. In the result, the appeal by the assessee is 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 – Shri Padum Gogoi, House No. 4, Bye Lane, Behind Down Town, Dwarka Mathura Nagar, Guwahati-781006. Respondent –. DCIT, Circle-3, Guwahati 2 3. The CIT(A), Guwahati-2, Guwahati. 4. CIT , Guwahati 4. DR, ITAT, Guwahati Bench, Guwahati

/True Copy, By order,

Assistant Registrar

PADUM GOGOI,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

What did the Tribunal hold?

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