ITAT Guwahati Judgments — July 2022

The Tribunal restored all issues to the CIT(A) for fresh adjudication, directing the CIT(A) to pass a speaking order after considering the assessee's submissions and documents. The assessee was also directed to be vigilant and file necessary documents.

The Tribunal restored all issues to the CIT(A) for fresh adjudication. The CIT(A) was directed to pass a speaking order after considering the assessee's submissions and documents, provided an adequate opportunity is given.

The tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and paid the taxes, and the Revenue had no objection. Therefore, the appeal was dismissed.