What did the Tribunal hold?

The tribunal decided to grant the assessee another opportunity to present its case before the Assessing Officer. The issues were restored to the Assessing Officer for de novo adjudication, ensuring the assessee is given adequate opportunity to be heard.

The assessee filed appeals against ex parte orders passed by the CIT(A) and assessment orders that did not consider the assessee's submissions. The tribunal noted that similar facts and issues were involved across the appeals.

What were the issues?

Whether the CIT(A) and Assessing Officer erred in passing ex parte orders and assessment orders without properly considering the assessee's submissions.

Bbc Park, Assam vs Central Circle-1, Guwahati, Assam | ITAT Guwahati 2026

Income Tax Appellate Tribunal, GAUHATI BENCH

Before: SHRI GEORGE MATHAN & SHRI LAXMI PRASAD SAHU

For Appellant: Shri Nihar Sahu, CA

For Respondent: Shri Santosh Kr. Karnani, Addl. CIT

Hearing: 30.04.2025Pronounced: 30.04.2025

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH VIRTUAL HEARING AT KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.429 to 431/Gau/2025 (Assessment Years: 2018-19, 2019-20 & 2020-21)

BBC Park DCIT, Central Circle-1, Guwahati Opp SBI, Bharalumukh, Vs Kamrup-781009, Guwahati- Assam 781009. PAN: AASFB9952E) (Appellant) (Respondent)

Assessee by : Shri Nihar Sahu, CA Revenue by : Shri Santosh Kr. Karnani, Addl. CIT Date of Hearing : 30.04.2025 Date of Pronouncement : 30.04.2025

ORDER Per Bench: These appeals have been filed by the assessee against the separate orders of the CIT(A), Central NER, Guwahati [hereinafter referred to as the ‘CIT(E)’] in appeal nos.CIT(A), Central NER, Guwahati/10081/2017- 18, CIT(A), Central NER, Guwahati/10102/2018-19 and CIT(A), Central NER, Guwahati/10104/2019-20 all dated 27.11.2025 respectively. Since similar facts and issues are involved in the appeals and relate to same assessee, therefore, these have been heard together and are being disposed off by this common order.

ITA No.221&222/Gau/2025

Shri Nihar Sahu, CA represented on behalf of the assessee and Shri Santhosh Kr. Karnani, Sr. DR represented on behalf of the revenue.

A perusal of the facts in all present cases clearly shows that the ld. CIT(A) passed ex parte orders and also assessment orders have passed without appreciating the submissions of the assessee. This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate its claim before the Assessing Officer by restoring the issues in these appeals to the file of Assessing Officer for de novo adjudication after providing the assessee adequate opportunity of being heard. The assessee shall cooperate in the re-adjudication proceedings before the Assessing Officer positively.

In the result, all the appeals of the assessee are partly allowed for statistical purposes. Order pronounced in the open court on 30/04/2026.

Sd/- Sd/- [Laxmi Prasad Sahu] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member

Dated: 30/04/2026 RS

Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR),

ITA No.221&222/Gau/2025

//True copy// By order Assistant Registrar, Kolkata Benches

BBC PARK,ASSAM vs. CENTRAL CIRCLE-1, GUWAHATI, ASSAM

What did the Tribunal hold?

What were the facts?

What were the issues?

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