NORTH EAST NE BITUMEN,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, GUWAHATI, 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. 254 & 255 /GTY/2025 Assessment Year: 2018-19 North East NE Bitumen…………………...………………….………...Appellant H.No.24, Nalini Devi Bala Path Christian Basti, Guwahati [PAN: AAMFN0696D] vs. DCIT, Circle-1, Guwahati…..……………..……...…..………………..Respondent Assam-781005 Appearances by: Shri Ramesh Goenka, AR, appeared on behalf of the Appellant. Shri Santosh Kumar Karnani, Addl. CIT, appeared on behalf of the Respondent. Date of concluding the hearing : May 13, 2026 Date of pronouncing the order : May 18, 2026 ORDER Per Sonjoy Sarma, Judicial Member: These two appeals have been filed by the same assessee against the separate orders of NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”)] both dated 05.03.2025, pertaining to the assessment year 2018-19, passed u/s 250 of the Income Tax Act, 1961 [hereinafter referred to as “the Act”]. The details of the appeals are as under: - ITA No.254/GTY/2025 for the assessment year 2018-19, arising out of assessment order passed u/s 143(3)/147 of the Act and ITA No.255/GTY/2025 for the assessment year 2018-19 arising from assessment order passed under section 271AAC of the Act. Both the appeals pertain to the same assessee and same assessment year. Since the issue involve in both the appeals are

ITA Nos.254 & 255/GTY/2025 North East Ne Bitumen; A.Y:2018-19 interconnected, therefore, they were heard together and are being disposed of by this consolidated order. 2. The assessee has preferred the appeal before the Tribunal with a delay of 92 days. The assessee has filed an application for condonation of delay explaining the reasons for such delay. After considering the affidavit and the reasons stated therein, we are satisfied that there was a reasonable cause which prevented the assessee from filing the appeal within the prescribed time. Accordingly, the delay of 92 days is condoned and we proceed to dispose of the appeal on merits. 3. Brief facts of the case are that the assessee filed the return of income for the assessment year 2018-19 declaring total income of Rs.17,68,810/-. Subsequently, the case of the assessee was re-opened u/s 148 of the Act, as the Assessing Officer noticed certain transactions involving bogus bills amounting to Rs.62,92,534/- during the year under consideration. However, in response to the notices issued by the Assessing Officer, the assessee failed to furnish the requisite bills and supporting documents. Therefore, the Assessing Officer had no other option but to complete the assessment proceedings on the basis of material available on record and accordingly passed the assessment order u/s 147 r.w.s. 144 of the Act by determining the assessed income at Rs.80,61,344/- after making an addition of Rs.62,92,534/-. 4. Dissatisfied with the above order, the assessee preferred an appeal before the Ld. CIT(A). However, according to the assessee, the Ld. CIT(A) did not properly consider the submissions and documents furnished during the appellate proceedings and dismissed the appeal without granting an effective opportunity of hearing. 5. Still aggrieved by the above order, the assessee is in appeal before this Tribunal. At the time of hearing, the Ld. AR submitted that various supporting documents and explanations were furnished before the Ld.

ITA Nos.254 & 255/GTY/2025 North East Ne Bitumen; A.Y:2018-19 CIT(A), but the same were not properly considered while passing the impugned appellate order. It was further submitted that even before the Assessing Officer, due to certain reasons, proper opportunity could not be effectively availed by the assessee. Therefore, one more opportunity may be granted to the assessee to substantiate its claim before the Assessing Officer. 6. On the other hand, the Ld. DR supported the orders of the authorities below and submitted that despite sufficient opportunities granted by the Assessing Officer, the assessee failed to furnish necessary supporting documents in support of the claim. 7. We, after hearing the rival submissions and perusing the material available on record, we notice that during the course of assessment proceedings, the assessee could not furnish proper supporting documents in support of its claim, although notices were issued by the Assessing Officer. Therefore, the Assessing Officer completed the assessment proceedings on the basis of material available on record. We further notice that even before the Ld. CIT(A), certain documents were filed by the assessee, which appear not to have been properly considered. Therefore, in the interest of justice and fair play, we deem it appropriate to restore the matter to the file of the Assessing Officer with a direction to examine the issue afresh after considering the documents and explanations to be furnished by the assessee and thereafter pass an appropriate order in accordance with law, after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to comply with the notices issued by the Assessing Officer and furnish all supporting documents without any fail. ITA No.255/GTY/2025 relates to the penalty proceedings u/s 271AAC of the Act. Since the quantum assessment itself has been restored to the file of the Assessing Officer for fresh adjudication, the

ITA Nos.254 & 255/GTY/2025 North East Ne Bitumen; A.Y:2018-19 penalty proceedings presently have no independent legs to stand on. Accordingly, the penalty matter is also restored to the file of the Assessing Officer, who shall initiate and decide the penalty proceedings afresh in accordance with law after passing the consequential assessment order. 8. In terms of the above, both the appeals of the assessee are allowed for statistical purposes.

Kolkata, the 18th May, 2026.

Sd/- Sd/- [Rakesh Mishra] [Sonjoy Sarma] Accountant Member Judicial Member Dated: 18.05.2026. 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