Rajib Saikia, Guwahati V. Assistant Commissioner of Income Tax, Circle-3, Guwahati

ITA 98/GTY/2020

AI Insights

The case involves an appeal by Rajib Saikia against an ex-parte order passed by the Commissioner of Income-tax (Appeals), Guwahati, which arose from an assessment order framed under section 144 of the Income Tax Act, 1961. The appeal was filed due to the assessee's claim of not having received sufficient opportunity to present submissions and relevant documents during the initial proceedings. Both parties' representatives agreed to restore the issues to the CIT(A) for a fresh decision.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 128823 (ITAT-GUWAHATI)
• Duration Of Justice: 2 year(s) 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 18-10-2022
• Assessment Year: 2016-2017
• Appeal Filed On: 31-05-2020
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 144; 250

Judgement Text

आयकर अपीलीय अधिकरण ग ु वाहाटी 'डीबी' पीठ, कोलकाता म ें IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI ‘DB’ BENCH AT KOLKATA [वर् ु ु अल कोट ु ] [Virtual Court] डॉ. मनीष बोरड, ल े खा सदस्य एवं श्री संजय शमा ु , न्याधयक सदस्य क े समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER & SRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 98/Gty/2020 Assessment Year: 2016-17 Rajib Saikia............................................................Appellant [PAN: ALHPS 6980 K] Vs. ACIT, Circle-3, Guwahati.......................................Respondent Appearances by: Sh. Akkal Dudhwewala, Adv., appeared on behalf of the Assessee. Sh. N.T. Sherpa, JCIT, appeared on behalf of the Revenue. Date of concluding the hearing : October 19 th , 2022 Date of pronouncing the order : December 07 th , 2022 आद े श ORDER Per Manish Borad, Accountant Member: This appeal filed by the assessee pertaining to the Assessment Year (in short “AY”) 2016-17 is directed against the I.T.A. No.: 98/Gty/2020 Assessment Year: 2016-17 Rajib Saikia. Page 2 of 3 order passed u/s 250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax (Appeals), Guwahati-2, Guwahati [in short ld. “CIT(A)”] dated 04.02.2020 arising out of the assessment order framed u/s 144 of the Act dated 13.12.2018. 2. At the outset, ld. Counsel for the assessee submitted that in the instant appeal, the impugned order is ex-parte and the assessee failed to get sufficient opportunity to give the submissions and file relevant documents in support of its grounds raised before ld. CIT(A). Prayer was made to restore all the issues in the instant appeal to the ld. CIT(A) for fresh adjudication. 3. Ld. D/R was fair enough in not raising any objection if the issues raised in the instant appeal is restored to ld. CIT(A). 4. We have heard rival contentions and perused the records placed before us. From perusal of the impugned order, we find that there was no appearance on behalf of the assessee before ld. CIT(A) and the impugned order was passed ex-parte. 5. We, therefore, considering the prayer made by the ld. Counsel for the assessee and no objection being raised by ld. D/R, restore all the issues in the instant appeal to the ld. CIT(A) for fresh adjudication and to pass a speaking order after considering the submissions as well as the relevant documents to be filed by the assessee on being provided adequate opportunity and to decide in accordance with law. The assessee is directed to remain vigilant and file necessary documents, if considered, in support of its I.T.A. No.: 98/Gty/2020 Assessment Year: 2016-17 Rajib Saikia. Page 3 of 3 grounds of appeal and should not take adjournment, unless otherwise required for reasonable cause. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 07 th December, 2022. Sd/- Sd/- [Sonjoy Sarma] [Manish Borad] Judicial Member Accountant Member Dated: 07.12.2022 Bidhan (P.S.) Copy of the order forwarded to: 1. Rajib Saikia, C/o Rahul Raj Jain & Co., H. No. 15, 1 st Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road Assam-781 005. 2. ACIT, Circle-3, Guwahati. 3. CIT(A)- Guwahati-2, Guwahati. 4. CIT- 5. CIT(DR), Guwahati Bench, Guwahati. True copy By order Assistant Registrar ITAT, Kolkata Benches Kolkata