T GANGKAK ENTERPRISE,ARUNACHAL PRADESH vs. ITO WARD 1(2), DIBRUGARH, DIBRUGARH

ITA 43/GTY/2026Status: DisposedITAT Guwahati17 August 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the case involved multiple PANs and the assessee claimed exemption under Section 10(26). For the interest of justice, the appeal was remitted back to the Assessing Officer for a fresh order after hearing the assessee.

What were the facts?

The assessee, T Gangkak Enterprise, obtained a PAN inadvertently and transactions were recorded under it instead of the individual's PAN. The Assessing Officer made an addition for undisclosed income due to non-response to notices.

What were the issues?

Whether the income earned by the assessee is exempt under Section 10(26) and whether the assessment order was passed without proper adjudication and adherence to natural justice principles.

Which sections of the Income-tax Act were involved?

Section 10(26),Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, GUWAHATI

Before: Shri Laxmi Prasad Sahu & Shri Pradip Kumar Choubey

Per Pradip Kumar Choubey, Judicial Member:

The present appeal has been preferred by the assessee against the order of the CIT(A) dated 13.11.2025 of the National Faceless Appeal Centre (NFAC) u/s 147r.w.s144 of the Income Tax Department [hereinafter referred to as ‘CIT(A)’].

2.

The learned AR challenges the very impugned order by taking following grounds:-

1.

That the order passed by the Ld. CIT(A) is bad in law as well as on facts of the case.

2.

That the Ld. CIT(A) erred in law and on facts in confirming the action of the Assess

The order continues below.

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