CHHAGAN MAL SARAWGI & SONS,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4, GUWAHATI

ITA 3/GTY/2020Status: DisposedITAT Guwahati25 February 2021AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) did not grant a proper opportunity of hearing to the assessee. Therefore, the impugned order of the CIT(A) was set aside and the appeal was restored for fresh adjudication.

What were the facts?

The assessee's counsel appeared before the CIT(A) for a hearing but sought an adjournment as he was not prepared and had only brought documents for other penalty appeals. The CIT(A) denied the adjournment and passed an order based on oral submissions.

What were the issues?

Whether the CIT(A) provided a proper opportunity of hearing to the assessee before passing an order. Whether the CIT(A) followed the prescribed procedure for disposing of an appeal.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GAUHATI BENCH, “VIRTUAL

Before: Shri A. T. Varkey, JM]

Hearing: 22.02.2021Pronounced: 25.02.2021

This appeal preferred by the assessee is against the order of Ld. CIT(A), Guwahati-2, Guwahati dated 30-09-2019 for assessment year 2013-14. 2. At the outset, Ld. Counsel for the assessee Shri J. C. Kankaria submitted that the Ld. CIT(A) in respect of this appeal had only issued one notice dated 12.09.2019, fixing the case for hearing on 19.09.2019. According to the Ld. AR, he had appeared and sought adjournment since he was prepared only for some penalty appeals. However, the Ld. CIT(A) insisted that the Ld. AR should submit his arguments regarding this appeal also, even though he pressed for adjournment, which was not granted; and based on the oral submissio

The order continues below.

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