NORTH EAST NE BITUMEN,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, GUWAHATI, GUWAHATI

The ld. Counsel for the assessee at the outset stated that the documents / books of accounts of the assessee were seized by DGGI, Shillong Regional Unit, Meghalaya and therefore the same could not be furnished by the assessee before the ld. AO as well as before the ld. CIT (A). The ld. Counsel for the assessee prayed before the bench that since the books of accounts/records were released by the DGGI

The ld. DR on the other hand, fairly considered that the assessee had not produced the documents/ books of account before the authorities below as these were seized by the service tax authorities.

After hearing the rival contentions and perusing the materials available on record, we find that the books of accounts/ documents were seized by the service tax authorities and consequently could not be produced before the ld. AO as well as before the ld. CIT (A) and the orders were passed without taking into account the records/books of accounts. Therefore, in the interest of justice and fair play, we are inclined to restore these cases to the file of the ld. AO so that these books of accounts along with documents could be examined by the authorities and case can be decided denovo after affording reasonable opportunity of being heard to the assessee. Therefore, we restore the appeal to the file of AO with the above directions.