DIPAK DAS,GUWAHATI vs. ITO-W3(1), GUWAHATI
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Income Tax Appellate Tribunal, ‘SMC’ BENCH, GUWAHATI
IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, GUWAHATI BEFORE SHRI RAJESH KUMAR, AM AND SHRI MANOMOHAN DAS, JM
ITA No.30/GTY/2025 (Assessment Year:2017-18) ITO Dipak Das Wd-3(1), Guwahati Super Market, Dispur Vs. Assam, PIN-781006 Assam PIN-781005 (Appellant) (Respondent) PAN No. AOBPD0480N Assessee by : Shri Suprakash Choudhury, AR Revenue by : Shri Kausik Ray, DR Date of hearing: 22.07.2025 Date of pronouncement: 27.08.2025
O R D E R Per Rajesh Kumar, AM:
This appeal preferred by the assessee is against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 19.12.2024for the A.Y. 2017-18.
At the outset, the ld. Counsel for the assessee submitted that the order was passed ex-parte in the assessment proceedings u/s 144 of the Income-tax Act, 1961 (the Act). The ld. Counsel for the assessee further submitted that before the ld. CIT (A) the assessee filed certain details/ evidences, however, complete compliance could not be made. The ld. Counsel for the assessee therefore prayed that the issue may kindly be restored to the file of the ld. AO so that the complete details/ evidences could be filed and issue be decided on merit afresh.
After hearing the rival contentions and perusing the materials available on record, we find that the ends of justice would be made if the assessee is given one more opportunity before the AO to present his case. Accordingly, we set aside the appeal of the assessee to the file of the ld. AO with a direction to decide the same after affording reasonable opportunity of hearing to the assessee to present his argument and evidences in his defense. Accordingly, the appeal of the assessee is allowed for statistical purposes.
In the result,the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 27.08.2025.
Sd/- Sd/- (MANOMOHAN DAS) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 27.08.2025 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy//
Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Guwahati