ABHIMANYU KHETAWAT,T R PHUKAN ROAD vs. ITO, WARD- NAGAON, R.K.ROAD

IN THE INCOME TAX APPELLATE TRIBUNAL – GUWAHATI BENCH VIRTUAL BENCH AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Rakesh Mishra, Accountant Member ITA Nos. 234/GTY/2025 Assessment Year: 2017-18 Abhimanyu Khetawat……………………………………..………...Appellant T R Phukan Road Haibargaon Nagaon, Assam-782002 [PAN: AUTPK2928E] vs. ITO Ward-Nagaon……………………..……….…...…..…..Respondent Assam-782001 Appearances by: None, appeared on behalf of the Appellant. Shri Santosh Kumar Karnani, Addl. CIT, appeared on behalf of the Respondent. Date of concluding the hearing : April 23, 2026 Date of pronouncing the order : April 27, 2026 ORDER Per Sonjoy Sarma, Judicial Member: The present appeal filed by the assessee is directed against the order dated 30.06.2025 passed by the NFAC, Delhi [hereinafter referred to as the ‘Ld. CIT(A)] u/s 250 of the Income Tax Act, 1961 (the ‘Act’) for the assessment year 2017-18. 2. Brief facts of the case are that, assessee is an individual engaged in hiring business of vehicles and also deriving income from share of profits from partnership firm. The assessee filed return of income for the assessment year 2017-18, declaring income of Rs.6,59,060/- Subsequently, the case of the assessee was selected for scrutiny u/s 147 of the Act. Accordingly, notice was issued and assessment was completed u/s 147 r.w.s 144B of the Act. During the course of assessment proceedings, the Assessing Officer observed certain discrepancies and made addition of Rs.38,14,113/- u/s 69A of the Act,

ITA No.234/GTY/2025 Abhimanyu Khetawat treating the same as unexplained investment expenditure. Consequently, the total income of the assessee was assessed at Rs.44,73,173/-. 3. Aggrieved by the said order, assessee preferred an appeal before the Ld. CIT(A). However, there was a delay of 150 days in filing the appeal. The Ld. CIT(A) without going into merit of the case, dismissing the appeal of the assessee. The dismissal appears to have been made primarily on account of non-prosecution and delay in filing the appeal. The Ld. CIT(A) did not adjudicate the ground raised by the assessee nor examine the additions made u/s 69A of the Act. 4. Being aggrieved by the above order, assessee is in appeal before this Tribunal, challenging the order of the Ld. CIT(A). At the time of hearing, none appeared on behalf of the assessee despite service of notices. Therefore, we proceeded to dispose the appeal ex-parte qua, the assessee. After hearing the Ld. DR and perused the material available on record, we have considered the submission of the Ld. DR and carefully perused the order of the lower authorities. At the outset, it is observed that the Ld. CIT(A) has dismissed the appeal without adjudicating the issue on merit. It is a settled position of law that the Ld. CIT(A), being the first appellate authority and duty bound to dispose of the appeal on merit after considering the merit of the case, even in the cases where the assessee does not appear. In the present case, the Ld. CIT(A) has failed to examine the addition made u/s 69A of the Act and has not rendered the findings on the merit of the case. Such approach in our consideration is not sustainable. 5. We, therefore, in the interest of justice and fair play, we find that assessee should be afforded one more opportunity to present his case before the Ld. CIT(A). Considering the totality of the facts and circumstances, we are of the view that matter requires fresh adjudication at the level of the Ld. CIT(A).

ITA No.234/GTY/2025 Abhimanyu Khetawat In view of the above, appeal of the assessee is set aside to the file of the Ld. CIT(A) with a direction to re-examine the issue afresh after affording reasonable opportunity of being heard to the assessee. 6. In terms of the above, appeal of the assessee is allowed for statistical purposes.

Kolkata, the 27th April, 2026.

Sd/- Sd/- [Rakesh Mishra] [Sonjoy Sarma] Accountant Member Judicial Member Dated: 27.04.2026. DP, PS 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