ITAT Guwahati Judgments — June 2019

SHRI PRADIP KUMAR TIBREWAL,TEZPUR vs DEPUTY COMMISSIONER OF INCOME TAX, CIRLE-TEZPUR, TEZPUR

ITA 234/GTY/2018[2014-15]Status: Disposed12 Jun 2019AY 2014-15Allowed

The Tribunal set aside the CIT(A)'s order, directing him to decide the appeal on merits after condoning any delay and providing a reasonable opportunity of hearing to the assessee.

KAWARLAL SIPANI,TEZPUR vs INCOME TAX OFFICER, WARD-1, TEZPUR

ITA 270/GTY/2018[2014-15]Status: Disposed12 Jun 2019AY 2014-15Allowed

The Tribunal held that the issue was covered by a coordinate bench's decision, which allowed appeals filed manually within the old provisions, even if later filed electronically with a delay. The CIT(A) was directed to decide the appeal on merits after condoning the delay.

SUSHIL SIPANI,TEZPUR vs INCOME TAX OFFICER, WARD-2, TEZPUR

ITA 271/GTY/2018[2014-15]Status: Disposed12 Jun 2019AY 2014-15Allowed

The Tribunal set aside the order of the CIT(A) and directed him to decide the appeal on merits after condoning the delay in e-filing. This was based on a co-ordinate bench's decision which allowed similar appeals due to the transition to e-filing.

AMBARISH BUILDERS PRIVATE LIMITED,NAGAON vs INCOME TAX OFFICER, WARD-1, NAGAON

ITA 372/GTY/2018[2014-15]Status: Disposed12 Jun 2019AY 2014-15Remanded

The Tribunal noted that the CIT(A) passed an ex-parte order without considering the assessment records or the appeal on merits. In the interest of justice, the matter was restored to the CIT(A) for de novo adjudication.

RAMESH KUMAR AGARWAL,GUWAHATI vs ASSISTANT COMMISSIONER OF INCOME, CIRCLE-4, GUWAHATI

ITA 373/GTY/2018[2010-11]Status: Disposed12 Jun 2019AY 2010-11Remanded

The Tribunal restored the matter to the CIT(A) for de novo adjudication, granting the assessee another opportunity to present their case. The CIT(A) was directed to pass a speaking order after affording sufficient opportunity of being heard.

VIKASH KUCHERIA, GUWAHATI,GUWAHATI vs ASSISTANT COMMISSIONER OF TAX, CIRCLE - 4, GUWAHATI, GUWAHATI

ITA 6/GTY/2018[2010-11]Status: Disposed12 Jun 2019AY 2010-11Remanded

The Tribunal restored the matter to the CIT(A) for de novo adjudication. The assessee was granted another opportunity to present their case before the CIT(A) to ensure justice.

SHRI KHANINDRA SARMA,GUWAHATI vs INCOME TAX OFFICER, WARD - 1(3), GUWAHATI

ITA 60/GTY/2018[2012-13]Status: Disposed12 Jun 2019AY 2012-13Allowed

The Tribunal found that the CIT(A) passed an ex-parte order without considering the assessment records or the merits of the appeal. Therefore, the matter was restored to the CIT(A) for fresh adjudication.

SRI MAHESWAR BHUYAN,BISWANATH CHARALI vs INCOME TAX OFFICER, WARD-1, TEZPUR

ITA 82/GTY/2018[2013-14]Status: Disposed12 Jun 2019AY 2013-14Remanded

The Tribunal restored the matter back to the CIT(A) for de novo adjudication. The CIT(A) was directed to pass a speaking order after affording sufficient opportunity of being heard to the assessee.