SUSHENDRA MALAKAR,AGARTALA vs. ITO, WARD - 1, AGARTALA, AGARTALA

ITA 370/GTY/2026Status: DisposedITAT Guwahati29 July 2026AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that both the Assessing Officer and CIT(A) failed to consider the assessee's documents and did not provide a proper opportunity for being heard. Therefore, the matter was restored to the Assessing Officer for a fresh assessment.

What were the facts?

The assessee's appeal against the assessment order was dismissed by the CIT(A). The assessee contended that documents were not considered by the lower authorities and insufficient time was given to produce them.

What were the issues?

Whether the lower authorities properly considered the documents submitted by the assessee and provided adequate opportunity for a hearing.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,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 Vikash Kumar Dokania, 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 21.04.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2013-14. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 147 r.w.s. 144 of the Act on 23.03.2022 by making certain additions. Aggrieved by the Assessment Order dated 23.03.2022, Assessee preferred Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Sushendra Malakar; A.Y: 2013-14 Order dated 21.04.2026, dismissed the Appeal of the Assessee. As against the order of the Ld. CIT(A) dated 21.04.2

The order continues below.

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