M/S. K. B. ASSOCIATES,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI
In the result, the appeal of the assessee is partly allowed
ITA 472/GTY/2019[2016-17]Status: DisposedITAT Guwahati29 Dec 2022AY 2016-17
Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradi.T.A. No.472/Gty/2019 Assessment Year: 2016-17 M/S K. B. Associates.....…………………………....................……….……Appellant Nilomani Phukan Path, Christian Basti, Guwahati-781005. [Pan: Aajfk6526E] Vs. Dcit, Circle-3, Guwahati……..….…..….........……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. I. Gyaneshori Devi, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 19, 2022 Date Of Pronouncing The Order : December 29, 2022 Order Per Manish Borad: This Appeal Filed By The Assessee Pertaining To Assessment Year 2016-17 Is Directed Against The Order Of The Ld. Commissioner Of Income Tax(Appeals)-2, Guwahati [Hereinafter Referred To As ‘Cit(A)’] Dated 30.09.2019 Is Arising Out Of The Order U/S 143(3) Of The Act Dated 08.12.2018. 2. When The Case Was Called, None Appeared On Behalf Of The Assessee. A Perusal Of The Appeal File Shows That Even After Providing Opportunity, The Assessee Failed To Appear. It Seems That Assessee Is Not Interested To Pursue The Appeal. We, Therefore, Decide To Hear This Appeal With The Assistance Of The Ld. Departmental Representative & Adjudicate The Same On Merits.
Section 143(2)Section 143(3)Section 144Section 234A
section 234A of the Act by the ld. AO at Rs. 1,49,448/- was bad in law and untenable.
6. For that the ld. CIT(A) was not justified in passing the impugned appellate order ignoring and without controverting the various written submissions of the appellant, only on the basis of surmises and conjectures and without allowing
