ACIT, GUWAHATI vs. MEREN ZHIMOMI, NAGALAND INDIA

ITA 400/GTY/2025Status: DisposedITAT Guwahati19 August 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) did not provide the Assessing Officer adequate time to respond to a remand report. Therefore, the order of the CIT(A) was set aside, and the issues were restored to the Assessing Officer for re-adjudication.

What were the facts?

The assessee, engaged in construction, claimed exemption under Section 10(26). The Assessing Officer disallowed expenses due to the lack of project-wise cost details, leading to additions. The CIT(A) deleted these additions without receiving a remand report from the Assessing Officer.

What were the issues?

Whether the CIT(A) erred in deleting additions without affording the Assessing Officer sufficient opportunity to respond to a remand report. The adequacy of time granted for submitting the remand report.

Which sections of the Income-tax Act were involved?

Section 10(26)

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 Manish Jain, FCA
For Respondent: Shri M. C. Omi Ningshen, CIT-DR
Hearing: 19.08.2026Pronounced: 19.08.2026

Per George Mathan, JM: This is an appeal filed by the revenue against the order of the CIT(A), Central NER, Guwahati [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2017-18/10048845 dated 18.09.2025 for the assessment year 2018-19. 2. Shri Manish Jain, FCA represented on behalf of the assessee and Shri M. C. Omi Ningshen, CIT-DR represented on behalf of the revenue.

3.

It was submitted by the ld. CIT-DR that the assessee is claiming exemption u/s 10(26) of the Act. It was the submission that the assessee is in the business of construction activity. It was the submission that in the course of assessment, the assessee was asked to provide the breakup of the project cost in respe

The order continues below.

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