What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte order without considering the assessment records or the merits of the appeal. Therefore, the matter was restored to the CIT(A) for fresh adjudication.

The assessee contended that he could not represent his case before the CIT(A) as he did not receive hearing notices, leading to an ex-parte order. The Revenue did not controvert this submission.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without affording the assessee an opportunity to be heard and without considering the merits of the appeal.

Shri Khanindra Sarma vs ITO | ITAT Guwahati 2019

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

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

For Appellant: Shri Uttam Kumar Barthakur, Advocate, ld.AR

For Respondent: Shri H.R Singh, JCIT, 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 Khanindra Sarma C/o M/s. Sanjog, A.T 1. Road, Adabari, Bhagaduttapur, Ojah Building, Opp: Saraighat Petrol Pump, Guwahati-781014. ��यथ� / The Respondent.- ITO, Ward-1(3), Guwahati Aaykar 2. Bhawan, G.S Road, 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.

SHRI KHANINDRA SARMA,GUWAHATI vs. INCOME TAX OFFICER, WARD - 1(3), GUWAHATI

What did the Tribunal hold?

What were the facts?

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Which sections of the Income-tax Act were involved?

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