Bimal Kumar Gutgutia Vs. Income Tax Officer, Ward-3(1), Deoghar

Parties Involved

Facts Summary

The appeal was preferred by the assessee, Bimal Kumar Gutgutia, against the order of the Commissioner of Income Tax (Appeals) for the Assessment Year 2013-14. The assessee's authorized representative requested an adjournment to prepare documents, but the request was denied as the assessee had not complied with any of the hearing notices. The Income Tax Appellate Tribunal bench decided to remand the matter back to the Commissioner of Income Tax (Appeals) for a de novo adjudication, providing the assessee one final opportunity to represent his matter on merits.…

Legal Issues

• 1. Whether the assessee should be given one final opportunity to represent his matter on merits?

Judgment Outcome

Decided in favour of Assessee.

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