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Income Tax Appellate Tribunal, GAUHATI BENCH: GUWAHATI,
Before: Shri A.T.Varkey & Shri Manish Borad]
ORDER Per Shri Manish Borad, AM:
This is an appeal preferred by the assessee against the order of the Commissioner of Income Tax(Appeals)-Shillong [hereinafter referred to as ‘CIT(A)’] dated 14.08.2019 for the assessment year 2016-17.
At the outset, the Ld. Counsel for the assessee submitted that the impugned order is ex-parte and assessee was prevented from appearing before the Ld. CIT(A) for reasonable cause. Reference also made to the Affidavit dated 29.03.2022 stating the reason for not being able to appear before the Ld. CIT(A) on various occasions.
Per contra, the Ld. D.R opposed the request stating that the assessee failed to appear on various occasions and Ld. CIT(A) has passed a speaking order.
We have heard rival contentions and perused material placed before us. Though various grounds of appeal have been raised by the assessee but without going into the merits of the case we find that the impugned order is ex-parte. The assessee did not appear before the Ld. CIT(A) on various occasions. With the help of an Affidavit signed by Gagan Deorah who is a partner of the partnership firm it is stated on oath
2 AY: 2016-17 M/s Megha Oils that due to medical reason and ill health no one on behalf of the assessee could appear before the Ld. CIT(A). Prayer has been made by the ld. Counsel for the assessee that the issues raised in instant appeal may be restored to the file of the Ld. CIT(A).
We therefore in the interest of justice and being fair to both the parties restore all the issues raised in the instant appeal to the file of the Ld. CIT(A) with the direction that the assessee should be provided a reasonable opportunity of being heard but in case the assessee does not appear on three (3) occasions without quoting any reasonable cause then the Ld. CIT(A) shall proceed to decide the issues on merits as per the provision of law.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order is pronounced in the open court on 31st March, 2022