DEEPAK BORBORA,JORHAT vs. INCOME TAX OFFICER, WARD- DHUBRI, DHUBRI

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. 94/GTY/2026 Assessment Year: 2018-19 Deepak Borbora……………………………………………….………...Appellant Near Hanuman Mandir T.R Phukan Road, Tarajan Kakoti Gaon, Jorhat, Assam-785001 [PAN: ACIPB9474B] vs. ITO, Ward-Dhubri ……………………..……...…..…..Respondent Assam-783301 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 20, 2026 Date of pronouncing the order : April 21, 2026

ORDER Per Sonjoy Sarma, Judicial Member: The present appeal filed by the assessee is directed against the order dated 16.10.2025 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 2018-19. 2. Brief facts of the case are that, assessee is an individual who did not file return of income for the assessment year 2018-19. Based on the information available with the department, proceedings u/s 147 of the Act were initiated. The Assessing Officer provided opportunity to assess in terms of section 148A(b) of the Act, however assessee failed to furnish any reply or comply with the notices issued. Accordingly, the Assessing Officer completed the assessment u/s 147 r.w.s 144 of the Act, by

ITA No.94/GTY/2026 Deepak Borbora making certain additions and determine the total income of the assessee at Rs.79,98,758/-. 3. Dissatisfied with the above order, assessee preferred an appeal before the Ld. CIT(A). However, the Ld. CIT(A), in the absence of supporting documents and due to none properly representing the case by the assessee, dismissed the appeal by sustaining the order of the Assessing Officer. 4. Still aggrieved by the above order, assessee is in appeal before this Tribunal. At the time of hearing, the Registry informed that there is a delay of 50 days in filing the present appeal. In this connection, assessee has filed a condonation petition supported by an affidavit explaining the reasons for delay. Considering the submissions and in the interest of justice, the delay is condoned and the appeal is admitted for adjudication. At the time of hearing, none appeared on behalf of the assessee despite service of notices by the Registry. Therefore, the appeal is being decided ex-parte with the assistance of the Ld. DR. 5. On the other hand, the Ld. DR supported the order of the authorities below. 6. We after hearing the submission of the Ld. DR and perusing the material available on record, we observed that the assessee did not file return of income for the assessment year in question. Although multiple opportunities were provided by the Assessing Officer, however, assessee failed to comply. Therefore, the assessment was completed ex-parte u/s 144 r.w.s 147 of the Act. Even before the Ld. CIT(A), assessee failed to furnish supported documents and the appeal of the assessee was dismissed. However, considering the principles of natural justice, we are of the view that the assessee should be granted one more opportunity to present its case. Accordingly, in the interest of justice and fair play, we set aside the order of the Ld. CIT(A) and restore the matter to the file of

ITA No.94/GTY/2026 Deepak Borbora Assessing Officer with a direction to adjudicate the issue afresh after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to file supporting documents and comply with the notices issued during the de novo proceedings before the Assessing Officer. 7. In the result, appeal of the assessee is 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