SHRI ATIKUR RAHMAN,GUWAHATI vs. INCOME TAX OFFICER, WARD-2(1), GUWAHATI

At the outset, the ld. Counsel for the assessee has invited our attention to the impugned order of the CIT(A) to submit that the same is an ex parte order. The ld. Counsel has further invited our attention to the impugned order of the CIT(A) to submit that the assessee had moved an adjournment application for the date of hearing on 06.08.2019. Further the same was rejected by the CIT(A) and the impugned order dated 06.08.2019 was passed by the CIT(A). The ld.

Assessment Year: 2015-16 Shri Atikur Rahman, Guwahati Counsel for the assessee has submitted that in the interests of justice, the assessee may be given an opportunity to present his case before the Assessing Officer.

In view of the above submission of the assessee, in our view, the interests of justice will be well-served, if the assessee is given an opportunity to present his case before the CIT(A). Accordingly, the impugned order of the CIT(A) is set aside and the matter is restored to the file of the CIT(A) for decision afresh. Needless to say that the CIT(A) will give proper opportunity to the assessee to present his case.

In the result, the appeal of the assessee is treated as allowed for statistical purposes.