SATYA NARAYAN BAGARIA,GUWAHATI vs. ITO, WARD-1(2), GUWAHATI

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. 102 & 103/GTY/2026 Assessment Year: 2015-16 Satya Narayan Bagaria……………………………………………….………...Appellant Bagaria Tools & Hardwares At. Road, Guwahati [PAN: AGLPB4153A] vs. ITO, Ward-1(2), Guwahati……………………..……...…..…..Respondent Assam-781005 Appearances by: Adj. petition was filed on behalf of the Appellant. Shri Santosh Kumar Karnani, Addl. CIT, appeared on behalf of the Respondent. Date of concluding the hearing : April 20, 2026 Date of pronouncing the order : April 21, 2026 ORDER Per Sonjoy Sarma, Judicial Member: Both the appeals are for the assessment year 2015–16 and filed by the same assessee. Since the issues are common, these appeals were heard together and are being disposed of by this common order. ITA No.102/GTY/2026 is directed against the order of the NAFC, Delhi [hereinafter referred to as the ‘Ld. CIT(A)’] dated 23.12.2025, arising out of the assessment order passed by the Assessing Officer u/s 147 r.w.s 144 and 144B of the Income Tax Act, 1961 [hereinafter referred to as the ‘Act’]. ITA No.103/GTY/2026 is directed against the order of the Ld. CIT(A) dated 31.12.2025, relating to penalty proceedings u/s 270(1)(c) of

ITA Nos.102 & 103/GTY/2026 Satya Narayan Bagaria the Act, arising from the penalty order passed by the Assessing Officer dated 16.09.2022. First, we take up ITA No.102/GTY/2026. 2. Brief facts of the case are that, in the case of assessee, assessment was completed u/s 147 r.w.s 144 of the Act, due to non-compliance and non-appearance of the assessee on several occasions. The appeal filed by the assessee before the Ld. CIT(A) was also dismissed on account of non-prosecution by the assessee. 3. Dissatisfied with the above order, assessee is in appeal before this Tribunal. At the time of hearing before this Tribunal, none appeared on behalf of the assessee, and an adjournment petition was filed stating that the Ld. AR of the assessee was out of station. However, no proper power of attorney/ Vakalatnama was placed on record. In absence of proper authorization, the adjournment request cannot be entertained, and the same is rejected. On perusal of the record, it is observed that the Ld. CIT(A) has passed an ex-parte order due to non-compliance by the assessee. In the interest of justice and fair play, we are of the considered view that the assessee should be granted one more opportunity of being heard. Accordingly, order of the Ld. CIT(A) is set aside, and the matter is restored to the file of the Ld. CIT(A) for fresh adjudication after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to comply to the notices issued by the Ld. CIT(A). In terms of the above, appeal of the assessee is allowed for statistical purposes.

ITA Nos.102 & 103/GTY/2026 Satya Narayan Bagaria 4. ITA No.103/GTY/2026 is related to penalty-imposed u/s 270(1)(c) of the Act, which is consequential to the quantum of assessment for the same assessment order. Since quantum of appeal being ITA No.102/GTY/2026 has been restored to the file of the Ld. CIT(A), the penalty appeal also required to be reconsideration. Accordingly, the instant appeal i.e., ITA No.103/GTY/2026 is set aside, and the matter is restored to the file of the Ld. CIT(A) for fresh adjudication in accordance with law, after providing adequate opportunity of being heard to the assessee. 5. In the result, both the appeals filed by the assessee are allowed for statistical purposes.

Kolkata, the 21st April, 2026.

Sd/- Sd/- [Rakesh Mishra] [Sonjoy Sarma] Accountant Member Judicial Member Dated: 21.04.2026. 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