Appeal Details
Counselvise Citation
[2019] 112 COUNSELVISE.COM (IT) 1431 (ITAT-GUWAHATI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 1 month(s) 29 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
13-12-2019
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
SMC
Assessment Year
2013-2014
Appeal Filed On
15-10-2018
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH E COURT AT KOLKATA BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA NO. 2 81 / GAU / 2018 ASSESSMENT YEAR :2013-14 SMT. SANGEETA SHAHI 99, DR. B.K.KAKATI ROAD, ULUBARI, GUWAHATI- 781007 [ PAN NO.ATRPS 4055 K ] V/S . ACIT, CIRCLE-1, AAYAKAR BHAWAN, CHRISTIAN BASTI, G.S. ROAD, GUWAHATI-781 005 /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI D.K. BISWAS, ADVOCATE /BY RESPONDENT SHRI M.C OMI NINGSHEN, JCIT SR-DR /DATE OF HEARING 09-12-2019 /DATE OF PRONOUNCEMENT 13-12-2019 / O R D E R PER BEMCH:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2013-14 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-1 GUWAHATIS O RDER DATED 27.07.2018 PASSED IN CASE NO.GUWA-13/2016-17/23 INVOLVING PRO CEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE LEARNED REPRESENTATIVES. CASE FILE PERUSED. 2. IT TRANSPIRES DURING THE COURSE OF HEARING THAT THE CIT(A)S ORDER UNDER CHALLENGE HAS REFUSED TO ENTERTAIN THE ASSESSEES L OWER APPEAL ON THE GROUND THAT THE SAME SUFFERS FROM DISCREPANCY SINCE FILED ONLY IN MANUAL FORM AND NOT BY E-MODE. HE HAS ALSO DISCUSSED THE CORRESPONDING CBDTS INSTRUCTIONS TO ITA NO.281/GAU/2018 ASSESSM ENT YEAR: 2013-14 SMT. SANGEETA SHAHI VS. ACIT, CIR-1, GUWA PAGE 2 THIS EFFECT AS EVIDENT FROM THE LOWER APPELLATE ORD ER. THE ASSESSEES ONLY CASE DURING THE COURSE OF HEARING IS THAT SHE WAS NOT AF FORDED ADEQUAT OPPORTUNITY TO COMPLY WITH THE TWIN CONDITIONS OF INSTITUTION O F HER LOWER APPEAL. AND ALSO THAT THE MANUAL APPEAL HAD BEEN FILED IN TIME. LEAR NED DEPARTMENTAL REPRESENTATIVE FAILS TO REBUT THE CLINCHING FACTS. WE THEREFORE DEEM IT APPROPRIATE IN LARGER INTEREST OF SUBSTANTIVE JUSTI CE AS TO RESTORE THE ASSESSEES SOLE GRIEVANCE RAISED IN THE INSTANT APP EAL BACK TO THE CIT(A) FOR AFRESH ADJUDICATION ON MERITS. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT 13 /12/2019 SD/- SD/- (A.L.SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) JUDICIAL MEMBER) KOLKATA, *DKP - 13 / 12 /201 9 / / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SMT. SANGEETA SHAHI, 99, DR. B.K. KAKATI ROAD, ULUBARI, GUWAHATI GUWAHATI-78100 7 2. /RESPONDENT-ACIT, CIR-1, AAYAKAR BHAWAN, CHRISTIAN BASTI, G.S.ROAD, GUWAHATI 3. * - / CONCERNED CIT GUAHATI 4. -- / CIT (A) GUAHATI 5. 0 33*, *, / DR, ITAT, GUAHATI 6. 7 / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO *,
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