VIKASH KUCHERIA, GUWAHATI,GUWAHATI vs. ASSISTANT COMMISSIONER OF TAX, CIRCLE - 4, GUWAHATI, GUWAHATI

ITA 6/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. The assessee was granted another opportunity to present their case before the CIT(A) to ensure justice.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte as the assessee could not represent their case. The assessee sought an adjournment which was not considered, and the CIT(A) passed an order without considering the merits.

What were the issues?

Whether an ex-parte order passed by the CIT(A) without considering the assessee's representation and merits is valid.

Which sections of the Income-tax Act were involved?

Section 143(3)

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 Kisor Jain, FCA, ld.AR

For Respondent: Shri A.K. Bhardwaj, Addl. CIT, ld. Sr.DR

Hearing: 16/05/2019Pronounced: 12/06/2019

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant- Shri Vikas Kucheria, Kucheria Bhawan, 1. Tokobari Road, Near RI Gate No. 3, Guwhati-781001. ��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, Gauhati 5. गाड� फाईल / Guard file. 6.

//True Copy// By Order

Assistant Registrar/Sr.PS I.T.A.T, Kolkata Benches, Kolkata.

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