SANJAY ARYA,GUWAHATI vs. INCOME TAX OFFICER, WARD-3(4), GUWAHATI

ITA 26/GTY/2020Status: DisposedITAT Guwahati18 October 2022AY 2011-123 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) for fresh adjudication. The CIT(A) was directed to pass a speaking order after providing a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee failed to appear before the CIT(A) on multiple occasions, leading to an ex parte order. The CIT(A) dismissed the appeal without providing any findings on the merits of the case.

What were the issues?

Whether the CIT(A) erred in passing an ex parte order without considering the merits of the case. The need for a speaking order by the appellate authority.

Which sections of the Income-tax Act were involved?

Section 250

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 18-10-2022 को उ�घो�षत। The order pronounced in the open Court on 18 -10-2022

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