What did the Tribunal hold?

The Tribunal restored the issues to the file of the Assessing Officer for de novo adjudication. The assessee was granted an opportunity to substantiate its claim, and the Assessing Officer was directed to provide an adequate opportunity of being heard.

The assessee filed an appeal against an ex parte order passed by the CIT(A) without appreciating the assessee's submissions. The Assessing Officer also passed an assessment order without considering the assessee's submissions.

What were the issues?

Whether the ex parte order and assessment order were passed without appreciating the assessee's submissions, and if so, whether the matter should be remanded for fresh adjudication.

Debajit Deka, Tinsukia vs ITO | ITAT Guwahati 2026

Income Tax Appellate Tribunal, GAUHATI BENCH

Before: SHRI GEORGE MATHAN & SHRI LAXMI PRASAD SAHU

For Appellant: Shri Manish Tiwari, AR

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

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 No.437/Gau/2025 Assessment Year: 2020-21

Debajit Deka ITO, Ward-1, Tinsukia

Reba Wine Napukhuri, Near Vs Tinsukia Bus Stand, Tinsukia, Assam-786125. (PAN: ABRPD5930A) (Appellant) (Respondent)

Assessee by : Shri Manish Tiwari, AR Revenue by : Shri Santosh Kr. Karnani, Addl. CIT, Sr. DR Date of Hearing : 30.04.2025 Date of Pronouncement : 30.04.2025

ORDER Per George Mathan, JM: This is an appeal filed by the assessee against the order of the NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2019-20/10499989 dated 27.10.2025.

Shri Manish Tiwari, AR 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 present case clearly shows that the ld. CIT(A) passed an ex parte order and also assessment order has passed

ITA No.437/Gau/2025

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 the appeal 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, appeal of the assessee is 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),

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

DEBAJIT DEKA,TINSUKIA vs. ITO, WARD-1, TINSUKIA, TINSUKIA

What did the Tribunal hold?

What were the facts?

What were the issues?

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