SAGAR SECURITY AGENCY,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI
What did the Tribunal hold?
The Tribunal restored all issues to the file of the CIT(A) for fresh adjudication. The assessee was directed to be attentive to notices and provide necessary details, and the CIT(A) was directed to provide a reasonable opportunity of hearing.
What were the facts?
The assessee's appeal before the CIT(A) was dismissed ex parte as the assessee failed to appear on multiple occasions. The CIT(A) did not provide any findings on the merits of the case.
What were the issues?
Whether the CIT(A) erred in passing an ex parte order without adjudicating 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?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, GAUHAT BENCH
Before: Shri Manish Borad & Shri Sonjoy Sarma
आदेश खुले �यायपीठ म� �दनांक 20 -10-2022 को उ�घो�षत। The order pronounced in the open Court on 20-10-2022
Recent GST High Court judgments
Search GST case law →- Chandan Kumar Bathual vs. Superintendent, CGST And Central Excise, Cuttack-Iii Range, CuttackOrissa · 14 Oct 2026
- Manoranjan Sadangi vs. Superintendent, CGST And Central Excise, Gopalpur Range, GanjamOrissa · 14 Oct 2026
- Bijaya Kumar Parekh vs. State Tax Officer, CT And GST Balangir Circle, BalangirOrissa · 14 Oct 2026
- Puspanjali Bhuyan vs. The Commissioner Of CT And GST, OdishaOrissa · 14 Oct 2026
- M/S A2Z Infra Engineering LTD vs. Union Of INDIA And Ors.Calcutta · 14 Oct 2026
