KADUM APANG,ITANAGAR vs. ITO WARD-1 TEZPUR, TEZPUR

ITA 262/GTY/2025Status: DisposedITAT Guwahati20 August 2026AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the Assessing Officer for re-adjudication. The assessee was granted an adequate opportunity of being heard to provide the necessary details.

What were the facts?

The assessee filed its return of income late and sought additional time to provide details to the Assessing Officer. The Assessing Officer, however, proceeded to estimate the income without granting further opportunities.

What were the issues?

Whether the Assessing Officer erred in estimating the income without providing sufficient opportunities to the assessee to furnish details.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GAUHATI BENCH

Before: SHRI GEORGE MATHAN & SHRI LAXMI PRASAD SAHU

For Appellant: Shri Kishor Jain, FCA
For Respondent: Shri P. S. Thuingaleng, DR
Hearing: 20.08.2026Pronounced: 20.08.2026

Per George Mathan, JM: This is an appeal filed by the assessee against the order of the CIT(A), Guwahati-1 [hereinafter referred to as the ‘CIT(A)’] in Ack. no.371471550230118/480 dated 09.03.2020 for the assessment year 2015-16. 2. Shri Kishor Jain, FCA represented on behalf of the assessee and Shri P. S. Thuingaleng, DR represented on behalf of the revenue.

3.

It was submitted by the ld. AR that the assessee had filed its return of income for the impugned A.Y on 14.03.2017. The Assessing Officer given only two opportunities to the assessee to provide the details. It was the submission that the assessee had sought additional time to provide details which has not been given. It was the s

The order continues below.

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