MUBASHSHIR AHMED,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(4), GUWAHATI

The present appeal has been preferred by the assessee against the order dated 11.02.2020 of ld. CIT(A), Guwahati-1 passed u/s 250 of the Income Tax Act [hereinafter referred to as the ‘Act’].

At the outset, we observe that the assessment has been framed u/s 144 by the AO for the reason that assessee has failed to produce the bills, vouchers and necessary documents before the AO. Before ld. CIT(A) assessee produced additional evidences, however same were not considered and accepted by the ld CIT(A) and the appeal was decided sans these evidences. Under the facts and circumstances, the ends of justice would be met if the assessee is granted one more opportunity to be heard before the AO. Accordingly, we restore the appeal to the file of the AO and to decide the same after affording a reasonable opportunity of hearing to the assessee.