ABDUL MALIQUE,ASSAM vs. INCOME TAX OFFICER, ITO GOALPARA

ITA 320/GTY/2026Status: HeardITAT Guwahati11 September 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) had not decided all grounds of appeal on merits and that the matter should be decided afresh in the interest of natural justice. The case was remanded to the CIT(A) for a fresh decision after hearing the assessee.

What were the facts?

The assessee's appeal against a penalty order was dismissed by the CIT(A) ex-parte. The assessee did not appear before the CIT(A) during the first appellate proceedings.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without deciding all grounds on merits. Whether natural justice was denied to the assessee.

Which sections of the Income-tax Act were involved?

Section 271AAC(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI ‘DB’ BENCH

Before: SHRI LAXMI PRASAD SAHU & SHRI YOGESH KUMAR U.S.

For Respondent: Shri Santosh Kumar Karnani, Addl. CIT
Hearing: 08.09.2026Pronounced: 11.09.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 15.04.2026 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) pertaining to the Assessment Year 2019-20. 2. Brief facts of the case are that, an order of penalty came to be passed u/s 271AAC(1) of the Act on 19.09.2024. Aggrieved by the Order of penalty dated 19.09.2024, Assessee preferred Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 15.04.2026, dismissed Abdul Malique; A.Y: 2019-20

the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A) dated 15.04.2026, Assessee filed the captioned Appeal.

3.

None appeared for the Assessee. Con

The order continues below.

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