Dr. Prem Saran, Guwahati V. Assistant Commissioner of Income Tax, Circle-1, Guwahati

ITA 55/GTY/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1176 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 1992-1993
• Appeal Filed On: 09-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMITAVA SEN J
• Assessee Lawyers: D K BISWAS
• Section: 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. 38 & 55 / GAU / 2018 ASSESSMENT YEARS :1993-94 & 1992-93 DR. PREM SARAN H.NO.1, BAGHESWARI PATH, NEAR BAGHESWARI MANDIR, DILIP HUZURI PATH, SORUMOTORIA, DISPURE, GUWAHATI-781006 [ PAN NO.AWCPS 4596 H ] V/S . ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, AAYAKAR BHAWAN,G.S.ROAD, CHRISTIAN BATI, GUWAHATI-781005 /APPELLANT .. / RESPONDENT /BY ASSESSEE SHRI D.K.BISWAS, ADVOCATE /BY REVENUE SHRI AMITAVA SEN, JCIT-DR /DATE OF HEARING 11-12-2019 /DATE OF PRONOUNCEMENT 18-12-2019 / O R D E R PER BEMCH:- THESE TWO ASSESSEES APPEALS FOR ASSESSMENT YEAR(S ) 1993-94 & 1992- 93 ARISE AGAINST THE COMMISSIONER OF INCOME TAX (AP PEALS)-1 GUWAHATIS SEPARATE ORDERS ALL DATED 22.12.2017 PASSED IN CASE NOS. GUWA-09/2002-03/ &GUWA-10/2002-03134 INVOLVING PROCEEDINGS U/S 143 R .W.S 147 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE(S) PERUSED. 2. IT TRANSPIRES DURING THE COURSE OF HEARING THAT THE CIT(A)S ORDER(S) UNDER CHALLENGE HAVE BEEN PASSED EX PARTE AGAINST THE ASSESSEE. THE REVENUES CASE BEFORE US IS THAT HE HAS CONSIDERED ALL FACTUAL AND LEGAL ASPECTS IN HIS SPEAKING ORDER(S) UNDER CHALLENGE. W E FIND THAT THERE IS NO INDICATION IN EITHER OF THE TWO LOWER APPELLATE ORD ER(S) AS TO WHETHER THE ITA NO.38 & 55/GAU/2018 A.Y S: 93-94 & 92-93 DR. PREM SARAN. VS. ACIT, CIR-1, GUWA PAGE 2 ASSESSEE HAD BEEN ACTUALLY SERVED THE RELEVANT NOTI CE OF HEARING OR NOT. WE THEREFORE DEEM IT APPROPRIATE IN LARGER INTEREST OF JUSTICE THAT ALL THE ISSUE(S) RAISED IN BOTH THESE APPEAL(S) DESERVE TO BE RESTOR ED BACK TO THE CIT(A) FOR AFRESH ADJUDICATION ON MERITS. WE ORDER ACCORDINGLY . THE ASSESSEE SHALL APPEAR HIMSELF OR BY HIS AUTHORIZED REPRESENTATIVE BEFORE THE CIT(A) ON OR BEFORE 30.04.2020 ALONGWITH A COPY OF THIS ORDER FOR FURTHER PROCEED INGS FAILING WHICH OUR INSTANT REMAND DIRECTION SHALL VACATED. 3. THESE TWO ASSESSEES APPEALS ITA NO.38/GAU/2018 & ITA NO.55/GAU/2018 ARE ALLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS. A COPY OF THE INSTANT COMMON ORDER BE PLACE IN THE RESPECT IVE CASE FILE(S). ORDER PRONOUNCED IN THE OPEN COURT 1 8/12/2019 SD/- SD/- (A.L.SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) JUDICIAL MEMBER) KOLKATA, *DKP '- 18 / 12 /201 9 / / COPY OF ORDER FORWARDED TO:- 1. /ASSESSEE-DR. PREM SARAN H.NO.1,BAGHESWARI PATH, N R. BAGHESWARI MANDIR DILIP HUZURI PAT H,SORUMOTORIA, DISPUR, GUWAHATI-781006 2. /REVENUE-ACIT, CIRCLE-1, AAYAKAR BHAWAN, G.S. ROAD , CHRISTIAN BASTI, GUWAHATI-781005 3. - / / CONCERNED CIT GUWAHATI 4. /- / CIT (A) GUWAHATI 5. 2 55-, -, / DR, ITAT, GUWAHATI 6. 9 / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO -,