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

IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH, GUWAHATI VIRTUAL HEARING AT KOLKATA �ी संजय गग�, �या�यक सद�य एवं �ी �गर�श अ�वाल, लेखा सद�य के सम� Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.10/GTY/2022 Assessment Year: 2015-16 Shri Atikur Rahman, Guwahati.…………....….........…..........….…… Appellant 22, G. S. Road, Near International Hospital, Guwahati-781005. [PAN: BYMPR5782F] vs. ITO, Ward-2(1), Guwahati…………..………….…..…...…..…..…..... Respondent Appearances by: Shri Sanjay Mody, FCA, appeared on behalf of the appellant. Shri N. P. Sherpa, JCIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : June 07, 2023 Date of pronouncing the order : June 07, 2023 आदेश / ORDER संजय गग�, �या�यक सद�य �वारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 17.02.2020 of the Commissioner of Income Tax (Appeals), Guwahati-1, Guwahati [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. 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.

I.T.A. No.10/GTY/2022 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. 3. 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.

Kolkata, the 7th June, 2023. Sd/- Sd/- [�गर�श अ�वाल /Girish Agrawal] [संजय गग� /Sanjay Garg] लेखा सद�य/Accountant Member �या�यक सद�य/Judicial Member Dated: 07.06.2023. RS Copy of the order forwarded to: 1. Shri Atikur Rahman, Guwahati 2. ITO, Ward-2(1), Guwahati 3. CIT (A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar, Kolkata Benches