NOBLE GODSON BRAHMA,KOKRAJHAR vs. INCOME TAX OFFICER, WARD-1, BONGAIGAON

ITA 363/GTY/2026Status: DisposedITAT Guwahati29 July 2026AY 2012-133 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that both the Assessing Officer's and CIT(A)'s orders were ex-parte, and the CIT(A) had not decided all grounds. The matter was restored to the Assessing Officer for de-novo assessment, subject to the assessee depositing Rs. 10,000/- to PMNRF.

What were the facts?

The assessee's appeal against an ex-parte assessment order was dismissed by the CIT(A). The assessee contended that both orders were ex-parte and the CIT(A) failed to decide all grounds of appeal, violating natural justice.

What were the issues?

Whether the ex-parte orders passed by the lower authorities, without deciding all grounds of appeal, are sustainable and if the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,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 S.P. Bhati, AR
For Respondent: Shri Santosh Kumar Karnani, Addl. CIT
Hearing: 27.07.2026Pronounced: 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 30.09.2025, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2012-13. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 143(3) r.w.s. 147 of the Act on 27.12.2019 by making certain additions. Aggrieved by the Assessment Order dated 27.12.2019, Assessee preferred an Appeal before the Ld. CIT(A). The Noble Godson Brahma; A.Y: 2012-13 Ld. CIT(A) vide Order dated 30.09.2025, dismissed the Appeal of the Assessee. As against the order of the Ld. CIT(A) dated 30.09.2025

The order continues below.

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