SRI MAHESWAR BHUYAN,BISWANATH CHARALI vs. INCOME TAX OFFICER, WARD-1, TEZPUR

PDF · subscribers
ITA 82/GTY/2018Status: DisposedITAT Guwahati12 June 2019AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

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

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) without considering the merits of the case. The assessee contended that they could not represent their case properly before the CIT(A).

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without considering the merits of the appeal and whether the assessee should be granted another opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 143(3),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 P. C. Bhothra, Advocate
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 :

3 ITA No. 82/Gau/2018 Maheswar Bhuyan अपीलाथ� / The Appellant- Shri Maheswar Bhuyan Vill Bamunipathar, 1. Biswanath Charali, Dist: Biswanath, Assam. ��यथ� / The Respondent.- ITO, Ward-1, Tezpur, Assam. 2. 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.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →