STEEL HOUSE,GUWAHATI vs. INCOME TAX OFFICER, WARD-4(3), GUWAHATI

This appeal filed by the assessee to the assessment year 2014-15 is directed against the order of ld. CIT(A), Guwahati-2 dated 29.03.2019 which is arising out of the assessment order framed u/s 143(3) of the Income-tax Act dated 30.11.2016 by ITO, Wd-4(3), Guwahati. The assessee is in appeal before the Tribunal raising the following grounds: i. That the impugned ex-parte order was passed by the ld. CIT(A) without the appellant being given proper and meaningful opportunity of being heard. Hence, the same is liable to be set aside. ii. That the ld. CIT(A) ought to have passed a speaking order and disposed the appeal on merits in view of the provisions contained in section 250 and 251 of the Income-tax Act, 1961. iii. That without prejudice to ground nos. 1 and 2 taken above, the CIT(A) ought to have vacated the disallowance of Rs. 1,16,95,196/- made by the assessing officer under the head freight expenses. iv. That the appellant craves leave to submit any other grounds on or before the hearing of the appeal.”

The ld. DR was fair enough not to oppose such request made by the ld. AR. We, therefore, under the given facts and circumstances of the case are of the considered view that since the order of the ld. CIT(A) is on ex-parte order and no discussion has been made on the merits of the case. Therefore, we in the interest of justice set aside the impugned order and remit it back to the file of ld. CIT(A) for deciding the issue raised before us by way of speaking order. In the mean time, we also direct the assessee to remain vigilant in receiving the notices of hearing of the ld. CIT(A) and should not request for any further adjournment unless otherwise required for reasonable cause and assessee should file all necessary documents so as to facilitate the ld. CIT(A) for passing the speaking order. Needless to mention that the assessee should be given proper opportunity of being heard.