PRAKASH KOTHARI,DIMAPUR vs. ITO, WARD-2, DIMAPUR, DIMAPUR

ITA 470/GTY/2026Status: DisposedITAT Guwahati03 September 2026AY 2015-164 pages

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Income Tax Appellate Tribunal, “DB” BENCH, GUWAHATI

For Appellant: Shri Kishor Jain, FCA
For Respondent: Shri M.C. Omi Ningshen, CIT-DR
Hearing: 01.09.2026Pronounced: 03.09.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER This is an appeal filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)] dated 05.03.2025, DIN & Order No. ITBA/NFAC/S/250/2024- 25/1074075987(1) for the assessment year 2015-16 on the following grounds:

2 Prakash Kothari “For that the LD. CIT(A)-NFAC is not justified in dismissing the appeal without considering the facts of the case of the Appellant is totally irregular & bad in law. For that the LD. Assessing Officer irregularly made additions amounting to Rs.1,64,85,281/- being excess credit in the bank

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