Smt. Sumitra Jhuria, Guwahati V. Pr. Commissioner of Income Tax-1, Guwahati

ITA 100/GTY/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6423 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 24-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAVINDRA SINGH J
• Section: 263

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER ITA NO. 100 / GAU / 2018 ASSESSMENT YEAR :2014-15 SMT. SUMITTRA DEVI C/O JHURIA READYMADE CENTRE, JHURIA, SHIW MARKET, 1 ST FLOOR, FANCY BAZAAR, GUWAHATI-781001 [ PAN NO.ABQPJ 0837 K ] V/S . PRINCIPAL COMMISSIONER OF INCOME-TAX, GUWAHATI-1, /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI RAVINDRA SINGH, JCIT-DR /DATE OF HEARING 11-07-2019 /DATE OF PRONOUNCEMENT 31-07-2019 / O R D E R PER BENCH:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2014-15 ARISES AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX-GUWAHATI-1S OR DER DATED 26.03.2018 REVISING THE REGULAR ASSESSMENT IN ISSUE DATED 18.1 1.2016 WITH DIRECTIONS TO THE ASSESSING OFFICER TO FRAME THE SAME AFRESH, INV OLVING REVISION PROCEEDINGS U/S 263 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. CASE CALLED TWICE. NONE APPEARS AT THE ASSESSEES B EHEST. THE REGISTRY HAS ALREADY SENT RPAD NOTICE FOR TODAYS HEARING. W E THEREFORE PROCEEDED EX PARTE AGAINST THE ASSESSEE. ITA NO.100/GAU/2018 A.Y. 2014-15 SMT. SUMITRA DEVI JHURIA VS. PCIT, GAU-1 PAGE 2 2. COMING TO THE MERITS OF THE CASE, MR. SINGH INFO RMS US AT THE OUTSET THAT THE ASSESSING OFFICER HAS FRAMED THE CONSEQUENTIAL ASSESSMENT IN PURSUANCE TO THE CITS DIRECTION 26.08.2018 UNDER CHALLENGE. THE SAID CONSEQUENTIAL ORDER DATED. 31.08.2018 PLACED BEFORE US DOES MAKE ANY DISALLOWANCE / ADDITIONS EXCEPT THE ONES FORMING PART OF THE EARLI ER ASSESSMENT WHICH HAD ADMITTEDLY OBTAINED THEREBY. WE CONCLUDE IN ALL THI S BACKDROP THAT THE ASSESSEES INSTANT APPEAL ON MERITS DOES NOT CARRY ANY SUBSTANCE. 3. THIS ASSESSEES APPEAL IS DISMISSED IN ABOVE TER MS. ORDER PRONOUNCED IN ACCORDANCE WITH RULE 34(3) OF T HE ITAT RULES BY PUTTING ON NOTICE BOARD 31/07/2019 SD/- SD/- ( #) (%& #) ( A.L.SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) GUWAHATI, *DKP '- 31/07 /201 9 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SMT. SUMITRA DEVI JHURIA, C/O JHURIA REA DYMADE CENTRE, SHIW MARKET, 1 ST FLOOR, FANCY BAZAR, GUWAHATI-781001 2. RESPONDENT-PCIT, GUWAHATI-1, GUWAHATI 3. 2 3 8 / CONCERNED CIT GUWAHATI 4. 3- / CIT (A) GUWAHATI 5. ; &&2, 2, 8 / DR, ITAT, GUWAHATI 6. A / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY (ON TOUR) 2,