AAKASH AGRAWAL,KOHIMA vs. ITO WARD 1 DIMAPUR, DIMAPUR

ITA 311/GTY/2026Status: DisposedITAT Guwahati18 August 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) for re-adjudication on merits. The CIT(A) was directed to grant the assessee an adequate opportunity of being heard.

What were the facts?

The assessee filed an appeal against an ex parte order passed by the CIT(A) for the assessment year 2018-19. The assessee claimed they did not receive notices and requested another opportunity to present their case.

What were the issues?

Whether the assessee was denied a proper opportunity of being heard by the CIT(A) due to non-receipt of notices.

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 Soumitra Choudhury & Ronak Jain
For Respondent: Shri M. C. Omi Ningshen, CIT-DR
Hearing: 18.08.2026Pronounced: 18.08.2026

Per George Mathan, JM: This is an appeal filed by the assessee against the order of the CIT(A), NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2017-18/1054318 dated 08.04.2026 for the assessment year 2018-19. 2. Shri Soumitra Choudhury & Ronak Jain, Advocate represented on behalf of the assessee and Shri M. C. Omi Ningshen, CIT-DR represented on behalf of the revenue.

3.

A perusal of the facts in the present appeal shows that the order of the Ld. CIT(A) is an ex parte order and the assessee failed to produce details/documents before the ld. CIT(A). The assessee has prayed that another opportunity may be granted in so far as he had not received the notic

The order continues below.

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