KARAMVEER CHOUDHARY,IMPHAL vs. INCOME TAX OFFICER WARD 3 IMPHAL, IMPHAL

ITA 374/GTY/2026Status: DisposedITAT Guwahati29 July 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that both the Assessing Officer and CIT(A) orders were ex-parte and the CIT(A) did not decide all grounds. Therefore, the case was restored to the Assessing Officer for de-novo assessment with an opportunity for the assessee to be heard.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) and the assessment order was passed ex-parte. The assessee contended that the CIT(A) order was passed in violation of natural justice as not all grounds were decided.

What were the issues?

Whether the CIT(A) order was passed in violation of principles of natural justice and whether the case should be remanded for de-novo assessment.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Babulal 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 06.11.2025, 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. 144B of the Act on 26.05.2023 by making certain additions. Aggrieved by the Assessment Order dated 26.05.2023, Assessee preferred an Appeal before the Ld. CIT(A). The Karamveer Choudhury; A.Y: 2017-18 Ld. CIT(A) vide Order dated 06.11.2025, dismissed the Appeal of the Assessee.As against the order of the Ld. CIT(A) dated 06.11.2025

The order continues below.

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