SAMUEL RANEE,SHILLONG vs. ITO WARD SHILLONG, SHILLONG

ITA 199/GTY/2026Status: DisposedITAT Guwahati17 July 2026AY 2015-164 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in the interest of natural justice, decided to provide the assessee one more opportunity to present the required documents. The matter was remitted back to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee failed to appear before the ITAT and also failed to provide supporting documents for cash deposits, other credits, and interest income to the Assessing Officer and CIT(Appeals). The assessee requested a remand to the Assessing Officer to present these documents.

What were the issues?

Whether the assessee should be given another opportunity to present documentary evidence before the Assessing Officer, despite previous failures to do so.

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 Samuel Ranee National Faceless Appeal Centre (NFAC), Delhi dated 25.11.2024 passed for Assessment Year 2015-2016. 2. None appeared on behalf of the assessee at the time of hearing. Therefore, we have

The order continues below.

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