DILIP DEBBARMA,BISHALGARH vs. INCOME TAX OFFICER, WARD - 1, AGARTALA, AGARTALA

ITA 55/GTY/2025Status: DisposedITAT Guwahati17 July 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(Appeals) order and remitted the matter back to the Assessing Officer. The Assessing Officer was directed to provide the assessee with another opportunity to be heard and to examine the additional evidence.

What were the facts?

The assessee's appeal was dismissed by the CIT(Appeals) for not providing satisfactory explanations and supporting documents. The assessee claimed the deposits were out of agricultural income but failed to provide evidence. The assessee submitted additional evidence before the ITAT and requested another opportunity.

What were the issues?

Whether the assessee was denied natural justice and if an opportunity to present additional evidence should be granted.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA-GUWAHATI ‘e-COURT’, DB, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ) & Shri Laxmi Prasad Sahu

Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals),

1 Dilip Debbarma National Faceless Appeal Centre (NFAC), Delhi dated 16.12.2024 passed for Assessment Year 2017-2018. 2. At the time of hearing, it was the submission of the ld. Counsel for the assessee

The order continues below.

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