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

PDF · subscribers
ITA 10/GTY/2022Status: DisposedITAT Guwahati07 June 2023AY 2015-162 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the interests of justice would be served by giving the assessee an opportunity to present their case. Therefore, the CIT(A)'s order was set aside and the matter was restored for a fresh decision.

What were the facts?

The assessee's appeal against the CIT(A)'s order was heard virtually. The assessee's counsel argued that the CIT(A)'s order was ex parte and an adjournment application was rejected.

What were the issues?

Whether the CIT(A) erred in passing an ex parte order without granting a reasonable opportunity of being heard to the assessee.

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 BENCH, GUWAHATI

Before: Shri Sanjay Garg & Shri Girish Agrawal

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.

1.

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.

4.

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

Recent GST High Court judgments

Search GST case law →