RAMESH KUMAR AGARWAL,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME, CIRCLE-4, GUWAHATI

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ITA 373/GTY/2018Status: DisposedITAT Guwahati12 June 2019AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(A) for de novo adjudication, granting the assessee another opportunity to present their case. The CIT(A) was directed to pass a speaking order after affording sufficient opportunity of being heard.

What were the facts?

The assessee's appeal before the CIT(A) resulted in an ex-parte order as the assessee could not represent their case. The CIT(A) passed the order without considering the merits of the grounds raised by the assessee.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without considering the assessee's grounds on merit, and if a fresh opportunity should be granted.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH, E-COURT AT KOLKATA

Before: SHRI A.T, VARKEY, JM & DR. A.L. SAINI, AM

For Appellant: Shri S.P. Bhoti,FCA, ld.AR
For Respondent: Shri H.R.Singh, JCIT, ld. Sr.DR
Hearing: 15/05/2019

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant- Shri Ramesh Kumar Agarwal, Surana Market, 1. T.R Phookan Road, Fancy Bazar, Guwahati. ��यथ� / The Respondent.-ACIT, Aaykar Bhawan, G.S Road, Circle-4, 2. Guwahati-781005. आयकर आयु�त(अपील) / The CIT(A), 3. आयकर आयु�त / CIT 4. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, कोलकाता / DR, ITAT, Kolkata 5. गाड� फाईल / Guard file. 6.

//True Copy// By Order

Assistant Registrar, I.T.A.T, Kolkata Benches, Kolkata.

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