UDAI CHAND CHOPRA,GUWAHATI vs. INCOME TAX OFFICER, WARD-2(2), GUWAHATI
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 55/GTY/2019[2014-15]Status: DisposedITAT Guwahati13 Mar 2023AY 2014-15
Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. No.55/Gty/2019 Assessment Year: 2014-15 Udai Chand Chopra……….......…..…………....................……….……Appellant C/O Kamal Kumar Golchha, Room No.10, Ram Kumar Plaza, 2Nd Floor, Chatribari Road, Guwahati-781001. [Pan: Abqpc9800P] Vs. Ito, Ward-2(2), Guwahati ……..…............…….......................…..…..Respondent Appearances By: Shri S. P. Bhati, Fca, Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 27, 2023 Date Of Pronouncing The Order : March 13, 2023 Order Per Manish Borad: This Appeal At The Instance Of The Assessee Pertaining To The Assessment Year (In Short “Ay”) 2014-15 Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), Guwahati-1, Guwahati [In Short Ld. “Cit(A)”] Dated 31.12.2018 Which Is Arising Out Of The Order U/S 144 Of The Assessing Officer Dated 23.12.2016. 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:
Section 143(2)Section 144
justice or additional evidences, more so, after warding off the requisite enquiry etc.
I am therefore, in the absence of any concrete explanations as also the nature and description of purported 'agricultural land' and also in the absence of any suitable evidence being put forth by the appellant,
I.T.A. No.55/GTY/2019
Assessment Year: 2014-15
Udai Chand Chopra constrained to confirm
