Shri Bulu Saikia , Tinsukia V. Assistant Commissioner of Income Tax, Circle - Tinsukia , Tinsukia

ITA 88/GTY/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6435 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 15-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K BHARDWAJ
• Section: 143(3)

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. 88 / GAU / 2018 ASSESSMENT YEAR :2014-15 SHRI BULU SAIKIA, C/O M/S SILVERLINE, JASODIA ROAD, DIGBOI- 7862171, TINSUKIA [ PAN NO.ALGPS 5926 A ] V/S . ACIT, CIRCLE-TINSUKIA TINSUKIA /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI A.K.BHARDWAJ, ADDL-CIT-DR /DATE OF HEARING 10-07-2019 /DATE OF PRONOUNCEMENT 31-07-2019 / O R D E R PER BENCH:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2014-15 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-DIBRUGARHS OR DER DATED 14.03.2018 PASSED IN CASE NO. CIT(A), DIBROUGARH/10091/2016-17 , INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT T HE ACT. CASE CALLED TWICE. NONE APPEARS AT ASSESSEES BEHES T. HE HAS FILED AN ADJOURNMENT LETTER DATED 28.06.2019 SEEKING POSTPON EMENT OF HEARING. THERE IS NOBODY TO PURSUE THE SAME BEFORE US. WE TH EREFORE PROCEED EX PARTE AGAINST THE ASSESSEE. THE CASE IS NOW TAKEN UP FOR ADJUDICATION. ITA NO. 88/GAU/2018 A.Y 2014-1 5 SH BULU SAIKIA VS. ACIT, CIR-TINSUKIA PAGE 2 2. A PERUSAL OF THE CASE FILE SUGGESTS THAT THE CIT (A) HAS PROCEEDED EX PARTE IN THE LOWER APPELLATE AS WELL WHILST CONFIRM ING THE ASSESSING OFFICERS ACTION ADDING UNDISCLOSED BANK DEPOSITS INTEREST I NCOME OF RSS.68,75,500/- AND RS.71,232/-; RESPECTIVELY. HE AFFORDED AT LEAST THREE OPPORTUNITIES TO THE ASSESSEE WHEREIN HE HAD SOUGHT ADJOURNMENTS ON TWO OCCASIONS. THIS IS WHAT PROMPTED THE CIT(A)S APPELLATE ORDER TO CONFI RM ASSESSING OFFICERS ACTION FINDINGS MAKING THE IMPUGNED DISALLOWANCE. W E NOTICE OF THE PERUSAL OF CIT(A) THAT HE HAS NOT DISCUSSED THE DETAILS OF TH E AS WELL AS ALL CREDITS AND WITHDRAWALS THEREIN PERTAINING TO RELEVANT PREVIOUS YEAR. WE THEREFORE DEEM IT APPROPRIATE TO RESTORE THE INSTANT LIS BACK TO THE CIT(A) FOR AFRESH LOWER APPELLATE ADJUDICATION ON ALL GROUNDS WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE CIT(A) ON OR BEFORE 10 TH OCTOBER, 2019 ALONGWITH A COPY OF THE INSTANT REMAN D DIRECTIONS FOR FURTHER CONSEQUENTIAL PROCEEDINGS. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT 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-SHRI BULU SAIKIA, C/O M/S SILVELINE, JAS ODIA ROAD, DIGBOI-786171 2. /RESPONDENT-ACIT, CIRCLE-TINSUKIA, TINSUKIA 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,