ABDUL HAQUE,SONITPUR vs. ITO, WARD 1, TEZPUR

ITA 312/GTY/2026Status: DisposedITAT Guwahati29 July 2026AY 2015-163 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that both the Assessing Officer and the CIT(A) passed orders ex-parte and that the CIT(A) did not decide all grounds on merits. Therefore, the case was restored to the Assessing Officer for de-novo assessment.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) after the Assessing Officer passed an ex-parte assessment order. The assessee contended that the CIT(A) also failed to decide all grounds of appeal and violated principles of natural justice.

What were the issues?

Whether the lower authorities violated principles of natural justice by passing ex-parte orders and failing to decide all grounds of appeal.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI“DB” BENCH

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Appellant: Shri Samyak Jain, AR
For Respondent: Shri Santosh Kumar Karnani, Addl. CIT
Hearing: 28.07.2026Pronounced: 29.07.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 15.10.2025, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2017-18. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 147r.w.s. 144 r.w.s.144B of the Act on 18.03.2023 by making certain additions. Aggrieved by the Assessment Order dated 18.03.2023, Assessee preferred Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 15.10.2025, dismissed the Appeal of the Abdul Haque; A.Y: 2015-16 Assessee.As against the order of the Ld. CIT(A) dated 15.10.2025, Assessee filed the present Appeal.

The order continues below.

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