DR. PREM SARAN,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI.

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH “E” COURT AT KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member ITA No.38 & 55/Gau/2018 Assessment Years :1993-94 & 1992-93 Dr. Prem Saran V/s. Asst. Commissioner H.No.1, Bagheswari Path, of Income Tax, Near Bagheswari mandir, Circle-1, Aayakar Dilip Huzuri Path, Bhawan,G.S.Road, Sorumotoria, Dispure, Christian Bati, Guwahati-781006 Guwahati-781005 [PAN No.AWCPS 4596 H] .. अपीलाथ� /Appellant ��यथ�/Respondent Shri D.K.Biswas, Advocate आवेदक क� ओर से/By Assessee Shri Amitava Sen, JCIT-DR राज�व क� ओर से/By Revenue 11-12-2019 सुनवाई क� तार�ख/Date of Hearing 18-12-2019 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R PER BEMCH:- These two assessee’s appeals for assessment year(s) 1993-94 & 1992- 93 arise against the Commissioner of Income Tax (Appeals)-1 Guwahati’s separate orders all dated 22.12.2017 passed in case Nos. Guwa-09/2002-03/ &Guwa-10/2002-03134 involving proceedings u/s 143 r.w.s 147 of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file(s) perused. 2. It transpires during the course of hearing that the CIT(A)’s order(s) under challenge have been passed ex parte against the assessee. The Revenue’s case before us is that he has considered all factual and legal aspects in his speaking order(s) under challenge. We find that there is no indication in either of the two lower appellate order(s) as to whether the

ITA No.38 & 55/Gau/2018 A.Ys: 93-94 & 92-93 Dr. Prem Saran. Vs. ACIT, Cir-1, Guwa Page 2 assessee had been actually served the relevant notice of hearing or not. We therefore deem it appropriate in larger interest of justice that all the issue(s) raised in both these appeal(s) deserve to be restored back to the CIT(A) for afresh adjudication on merits. We order accordingly. The assessee shall appear himself or by his authorized representative before the CIT(A) on or before 30.04.2020 alongwith a copy of this order for further proceedings failing which our instant remand direction shall vacated.