SHRI NIYAZ AHMED KHAN,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4, GUWAHATI

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ITA 310/GTY/2018Status: DisposedITAT Guwahati13 December 2019AY 2009-102 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the assessee's grounds to the CIT(A) for a fresh adjudication on merits. The assessee was directed to appear before the CIT(A) by a specific date.

What were the facts?

The assessee's appeal for AY 2009-10 was against an ex parte order by the CIT(A) which affirmed an addition of ₹22,57,471/- made by the AO. The ITAT noted a lack of proof of service of the last hearing notice and no adjudication on merits by the CIT(A).

What were the issues?

Whether the CIT(A) passed an ex parte order without proper service of notice and without adjudicating the appeal on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GAUHATI BENCH “E” COURT AT KOLKATA

Before: Shri S.S.Godara & Dr. A.L.Saini

आदेश /O R D E R PER BEMCH:- This assessee’s appeal for assessment year 2009-10 arises against the Commissioner of Income Tax (Appeals)-2 Guwahati’s order dated 14.08.2018 passed in case No.Guwa-631/2015-16 involving proceedings u/s 147 of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.

2.

We notice at the outset that the CIT(A) has passed his lower appellate order ex parte whilst affirming the Assessing Officer’s action making addition of ₹22,57,471/- in the assessment order dated 23.11.2015. Learned departmental representative fails to dispute that neither there is any indication

ITA No.310/Gau/2018 Assessment Year: 2009-10 Sri Niyaz Ahmed Khan Vs. ACIT, Cir-4 Guwa Page 2 about the actual service of the last hearing notice in lower appellate proceedings nor there is any adjudication on merits as contemplated u/s.250(6) of the Act. We therefore restore the assessee’s substantive ground(s) back to the CIT(A) for afresh adjudication on merits. He shall appear before the CIT(A) on or before 30.04.2020 alongwith a copy of this remand order failing which the same shall stand vacated.

3.

This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced in the open court 13/12/2019 Sd/- Sd/- (A.L.Saini) (S.S.Godara) (Accountant Member) Judicial Member) Kolkata, *Dkp �दनांकः- 13/12/2019 कोलकाता/। आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. अपीलाथ�/Appellant-Sri Niyaz Ahmed Khan S.C.Road,Kumarpara,Guwahati-781001 2. ��यथ� /Respondent-ACIT, Cir-4, 5th Fl, Aayakar Bhawan, Christian Basti, G.S. Road Guwahati-781005 3. संबं*धत आयकर आयु-त / Concerned CIT Guwahati 4. आयकर आयु-त- अपील / CIT (A) Guwahati 5. 0वभागीय �3त3न*ध, आयकर अपील�य अ*धकरण, / DR, ITAT, Guwahati 6. गाड7 फाइल / Guard file. By order/आदेश से, /True Copy/ Sr. Private Secretary, Head of Office/DDO आयकर अपील�य अ*धकरण, गूवाहाठ� ।

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