SANJAY KUMAR,BIHAR vs. INCOME TAX OFFICER, WARD-2, BONGAIGAON, BONGAIGAON
In the result, appeal of the assessee is allowed for statistical purposes
ITA 158/GTY/2020[2016-17]Status: DisposedITAT Guwahati20 Feb 2023AY 2016-17
Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 158/Gty/2020 Assessment Year: 2016-17 Sanjay Kumar Acit, Circle-2, Begusarai Vs C/O Subash Agarwal & Associates, Advocates Siddha Gibson 1, Gibson Suite 213, 2Nd Floor Kolkata - 7000069 [Pan : Aelpk7376Q] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Siddharth Agarwal, Advocate Revenue By : Shri N.T. Sherpa, Jcit सुनवाई क" तारीख/Date Of Hearing : 10/01/2023 घोषणा क" तारीख /Date Of Pronouncement: 20/02/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals) – Guwahati-2, Guwahati, (Hereinafter The “Ld. Cit(A)”) Dt. 03/02/2020, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act’), For Assessment Year 2016-17. 2. The Registry Has Pointed Out That The Appeal Is Time Barred By 113 Days. The Assessee Has Filed Petition For Condonation Of Delay Duly Explaining The Reasons For Delay Thereby. After Going Through The Same, We Are Convinced That The Assessee Was Prevented By Sufficient Cause From Filing The Appeal In Time. In View Of This, The Delay Is Condoned & The Appeal Is Admitted.
For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri N.T. Sherpa, JCIT
Section 144Section 250
delay is condoned and the appeal is admitted.
I.T.A. No. 158/GTY/2020
Assessment Year: 2016-17
Sanjay Kumar
2
3. At the outset, the Ld. A/R of the assessee, Shri Siddharth Agarwal submitted that the Assessing Officer has passed a best judgment assessment u/s 144 of the Act without giving an opportunity to the assessee to file all the documents before
