DIPAK DAS,GUWAHATI V. ITO-W3(1), GUWAHATI

ITA 30/GTY/2025

AI Insights

The case involves Dipak Das Super Market, the appellant, contesting an ex-parte order from the National Faceless Appeal Centre, Delhi, concerning the assessment year 2017-18. The primary contention was the inability to fully comply with the evidentiary requirements during the initial proceedings under section 144 of the Income-tax Act, 1961. The appellant's counsel requested a restoration of the issue to the AO's file for a comprehensive examination of the submitted details and evidence. The Departmental Representative did not oppose this request. Consequently, the Tribunal decided to remand the case back to the AO for a fresh assessment, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772321 (ITAT-GUWAHATI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2017-2018
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAUSIK RAY
• Assessee Lawyers: SUPRAKASH CHOUDHURY
• Keywords: Set aside
• Section: 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, GUWAHATI BEFORE SHRI RAJESH KUMAR, AM AND SHRI MANOMOHAN DAS, JM ITA No.30/GTY/2025 (Assessment Year:2017-18) Dipak Das Super Market, Dispur Assam, PIN-781006 Vs. ITO Wd-3(1), Guwahati Assam PIN-781005 (Appellant) (Respondent) PAN No. AOBPD0480N Assessee by : Shri Suprakash Choudhury, AR Revenue by : Shri Kausik Ray, DR Date of hearing: 22.07.2025 Date of pronouncement: 27.08.2025 O R D E R Per Rajesh Kumar, AM: This appeal preferred by the assessee is against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 19.12.2024for the A.Y. 2017-18. 02. At the outset, the ld. Counsel for the assessee submitted that the order was passed ex-parte in the assessment proceedings u/s 144 of the Income-tax Act, 1961 (the Act). The ld. Counsel for the assessee further submitted that before the ld. CIT (A) the assessee filed certain details/ evidences, however, complete compliance could not be made. The ld. Counsel for the assessee therefore prayed that the issue may kindly be restored to the file of the ld. AO so that the complete details/ evidences could be filed and issue be decided on merit afresh. Printed from counselvise.com Page | 2 ITA No. 30/GTY/2025 Dipak Das; A.Y. 2017-18 03. The ld. DR on the other hand did not oppose the counsel of the assessee. 04. After hearing the rival contentions and perusing the materials available on record, we find that the ends of justice would be made if the assessee is given one more opportunity before the AO to present his case. Accordingly, we set aside the appeal of the assessee to the file of the ld. AO with a direction to decide the same after affording reasonable opportunity of hearing to the assessee to present his argument and evidences in his defense. Accordingly, the appeal of the assessee is allowed for statistical purposes. 05. In the result,the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 27.08.2025. Sd/- Sd/- (MANOMOHAN DAS) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 27.08.2025 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Guwahati Printed from counselvise.com "