BIKENER GEMS AND JEWELLERY (P) LTD,NAGAON vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

ITA 31/GTY/2019Status: DisposedITAT Guwahati27 July 2022AY 2011-123 pages

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored all issues to the CIT(A) for fresh adjudication, directing the CIT(A) to pass a speaking order after considering the assessee's submissions and documents. The assessee was also directed to be vigilant and file necessary documents.

What were the facts?

The assessee's appeals were ex-parte before the CIT(A) as the assessee failed to get sufficient opportunity to present submissions and documents. The assessee requested the issues to be restored to the CIT(A) for fresh adjudication.

What were the issues?

Whether the assessee was provided with adequate opportunity to present its case before the CIT(A) and whether the ex-parte orders passed by the CIT(A) were justified.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI ‘DB’ BENCH AT KOLKATA

Before: SRI MANISH BORAD & SRI SONJOY SARMA

order

: July 27th, 2022 ORDER

Per Manish Borad, Accountant Member:

The captioned appeals filed by the assessee pertaining to the Assessment Years (in short “AY”) 2011-12 & 2012-13 are directed against separate orders passed u/s 250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax (Appeals)-1, Guwahati [in short ld. “CIT(A)”] dated 29.10.2018.

At the outset, ld. Counsel for the assessee submitted that in the instant two appeals, the impugned orders are ex-parte and the assessee failed to get sufficient opportunity to give the submissions and file relevant documents in support of its grounds raised

before I.T.A. Nos.: 31 & 32/Gau/2019 Assessment Years: 2011-12 & 2012-13 Bikaner Gems and Jewellery Pvt. Ltd. ld. CIT(A). Prayer was made to restore all the issues in the instant appeals to the ld. CIT(A) for fresh adjudication.

3. Ld. D/R was fair enough in not raising any objection if the issues raised in these instant appeals are restored to ld. CIT(A).

4. We have heard rival contentions and perused the records placed before us. From perusal of the impugned orders, we find that there was no appearance on behalf of the assessee before ld. CIT(A) and the impugned orders were passed ex-parte.

5. We, therefore, considering the prayer made by the ld. Counsel for the assessee and no objection being raised by ld. D/R, restore all the issues in these instant appeals to the ld. CIT(A) for fresh adjudication and to pass a speaking order after considering the submissions as well as the relevant documents to be filed by the assessee on being provided adequate opportunity and to decide in accordance with law. The assessee is directed to remain vigilant and file necessary documents, if considered, in support of its grounds of appeal and should not take adjournment, unless otherwise required for reasonable cause.

6. In the result, the two appeals of the assessee are allowed for statistical purposes. Kolkata, the 27th July, 2022. Sd/- Sd/- [Sonjoy Sarma] [Manish Borad] Judicial Member Accountant Member Dated: 27.07.2022 Bidhan (P.S.) .: 31 & 32/Gau/2019 Assessment Years: 2011-12 & 2012-13 Bikaner Gems and Jewellery Pvt. Ltd. Copy of the order forwarded to:

1. Bikaner Gems and Jewellery Pvt. Ltd., C/o. S.L. Poddar & Company, E-3A, Kanti Chandra Road, Bani Park, Jaipur- 302 016.

2. ACIT, Circle-1, Guwahati. 3. CIT(A)-1, Guwahati. 4. CIT- 5. CIT(DR), Guwahati Bench, Guwahati.

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