JITU MONI SARMAH,GOHPUR vs. ITO W-1, TEZPUR, AAYKAR BHAWAN, TEZPUR
Before: SHRIDUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM Jitu Moni Sarmah C/o M/s Gohpur On shop Gohpur, Dist-Biswanath, PIN-748168, Assam Vs. ITO W-1, Tezpur Ex-Police Line, PO Texpur, Dist-Sonitpur, Pin-784001, Assam (Appellant) (Respondent) PAN No. CKZPS5531D
PER BENCH:
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 31.03.2023 for the AY 2017-18. 2. After hearing the rival contentions and perusing the materials available on record, we find that the ld. AO as well as the ld. CIT (A) have not taken into account the evidences furnished by the assessee.
In our opinion, the ends of justice will be well served if the case is restored to the file of the ld. JAO for denovo adjudication, after taking into account all the evidences filed by the assessee.
Consequently, we restore the issue back to the file of the ld. AO with a direction to take into account the said evidences filed by the Jitu Moni Sarmah; AY 2017-18
assessee and decide the case denovo after affording reasonable opportunity of hearing to the assessee.
3. In the result, the appeal of the assessee is allowed for statistical purpose.
Order pronounced on 13.03.2026. (RAJESH KUMAR)
(DUVVURU RL REDDY)
(ACCOUNTANT MEMBER)
(VICE PRESIDENT)
Guwahati, Dated: 13.03.2026
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:
BY ORDER,//
Sr. Private Secretary/ Asst.