Shri Niyaz Ahmed Khan, Guwahati V. Assistant Commissioner of Income tax, Circle-4, Guwahati

ITA 310/GTY/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1425 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 15-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAYANTA MRIDHA
• Assessee Lawyers: D K BISWAS
• Section: 13; 147

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. 310 / GAU / 2018 ASSESSMENT YEAR :2009-10 SRI NIYAZ AHMED KHAN S.C.ROAD, KUMARPARA, GUWAHATI-781001 [ PAN NO.AJIPK 4622 M ] V/S . ACIT, CIRCLE-4, GUWHATI 5 TH FLOOR AAYAKAR BHAWAN, CHRISTIAN BASTI, G.S. ROAD, GUWAHATI /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI D.K.BISWAS, ADVOCATE /BY RESPONDENT SHRI JAYANTA MRIDHA, JCIT 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 2009-10 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-2 GUWAHATIS O RDER DATED 14.08.2018 PASSED IN CASE NO.GUWA-631/2015-16 INVOLVING PROCE EDINGS U/S 147 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. WE NOTICE AT THE OUTSET THAT THE CIT(A) HAS PASS ED HIS LOWER APPELLATE ORDER EX PARTE WHILST AFFIRMING THE ASSESSING OFFICERS ACTION MA KING ADDITION OF 22,57,471/- IN THE ASSESSMENT ORDER DATED 23.11.201 5. LEARNED DEPARTMENTAL REPRESENTATIVE FAILS TO DISPUTE THAT N EITHER THERE IS ANY INDICATION ITA NO.310/GAU/2018 ASSESSM ENT YEAR: 2009-10 SRI NIYAZ AHMED KHAN VS. ACIT, CIR-4 GUWA PAGE 2 ABOUT THE ACTUAL SERVICE OF THE LAST HEARING NOTICE IN LOWER APPELLATE PROCEEDINGS NOR THERE IS ANY ADJUDICATION ON MERITS AS CONTEMPLATED U/S.250(6) OF THE ACT. WE THEREFORE RESTORE THE ASS ESSEES SUBSTANTIVE GROUND(S) BACK TO THE CIT(A) FOR AFRESH ADJUDICATIO N ON MERITS. HE SHALL APPEAR BEFORE THE CIT(A) ON OR BEFORE 30.04.2020 ALONGWITH A COPY OF THIS REMAND ORDER FAILING WHICH THE SAME SHALL STAND VAC ATED. 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-SRI NIYAZ AHMED KHAN S.C.ROAD,KUMARPARA, GUWAHATI-781001 2. /RESPONDENT-ACIT, CIR-4, 5 TH FL, AAYAKAR BHAWAN, CHRISTIAN BASTI, G.S. ROAD GUWAHATI-7810 05 3. * - / CONCERNED CIT GUWAHATI 4. -- / CIT (A) GUWAHATI 5. 0 33*, *, / DR, ITAT, GUWAHATI 6. 7 / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO *,