JUDITA SYIEMLIEH,SHILLONG vs. INCOME TAX OFFICER, WARD-1, SHILLONG

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. 129, 130 & 131/GTY/2026 Assessment Years: 2013-14, 2014-15 & 2015-16 Judita Syiemlieh……..……………………………….….………...Appellant JMS Residence, VIP Road Mawtawar-Umjarain, Mawlai East Khasi Hills, Shillong Meghalaya-793022 [PAN: BKXPS2739C] vs. ITO, Ward-1, Shillong………..…..………………..……...…..…..Respondent Meghalaya-793001 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 : May 11, 2026 Date of pronouncing the order : May 13, 2026 ORDER Per Sonjoy Sarma, Judicial Member: These three appeals have been filed by the same assessee against the separate orders of Commissioner of Income Tax (Appeal) [hereinafter referred to as “the Ld. CIT(A)”)] dated 27.02.2026, 27.02.2026 & 13.02.2026, pertaining to the assessment years 2013-14, 2014-15 & 2015-16 respectively, 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.129/GTY/2026 for the assessment year 2013-14; ITA No.130/GTY/2026 for the assessment year 2014-15 and ITA No.131/GTY/2026 for the assessment year 2015-16, all arising from separate assessment orders passed under sections 143(3)/147 of the Act.

ITA Nos.129, 130 & 131/GTY/2026; AYs: 2013-14, 2014-15 & 2015-16 Judita Syiemlieh Since these appeals pertain to the same assessee and involve common issues, therefore, they were heard together and are being disposed of by this consolidated order. First take up ITA No. 129/GTY/2026 for the assessment year 2013-14. 2. Brief facts of the case are that the assessee had total receipts of Rs.1,37,21,300/-, comprising receipts from professional activities, Rs. 55,000/- received from contract work, and Rs. 20,000/- received as professional fees. While framing the assessment order, the Assessing Officer made an addition of Rs. 1,37,21,300/- in the hands of the assessee. 3. Dissatisfied with the above order, the assessee preferred an appeal before the Ld. CIT(A), where the appeal of the assessee was dismissed by sustaining the order of the Assessing Officer. 4. Still aggrieved by the above order, the assessee is in appeal before this Tribunal. At the time of hearing, none appeared on behalf of the assessee despite notices issued from the Registry. Therefore, we proceeded to dispose of the matter with the assistance of the Ld. DR. The Ld. DR submitted that the assessee was residing in Shillong, however, Shillong is excluded from the purview of section 10(26) of the Act, and therefore the assessee is not entitled to the benefit of exemption under the said provision. 5. We, after hearing the submissions of the Ld. DR and perusing the material available on record. We find that the assessee is stated to be residing in the State of Meghalaya and earning income from activities carried out in the specified area. The primary issue requiring examination is whether the assessee satisfies the conditions prescribed under section 10(26) of the Act, namely whether the assessee belongs to a Scheduled Tribe, resides in the specified area, and derives income from

ITA Nos.129, 130 & 131/GTY/2026; AYs: 2013-14, 2014-15 & 2015-16 Judita Syiemlieh such specified area. These crucial factual aspects have not been properly examined by the authorities below. Therefore, in the interest of justice and fair play, we deem it appropriate to restore the issue to the file of the Assessing Officer for fresh examination of the claim of exemption under section 10(26) of the Act, after granting adequate opportunity of being heard to the assessee. The assessee shall furnish all relevant documents and evidence in support of the claim before the Assessing Officer. Accordingly, ITA No.129/GTY/2026, for the assessment year 2013-14 is allowed for statistical purposes. Since the issues involved in ITA No.130/GTY/26 for the assessment year 2014-15 and ITA No.131/GTY/26 for the assessment year 2015-16 are identical and similar to the issue decided in the ITA No.129/GTY/26, our findings and directions rendered therein shall apply mutatis mutandis to these appeals also. 6. Accordingly, all three appeals bearing ITA Nos.129/GTY/26, 130/GTY/26 and 131/GTY/26 are allowed for statistical purposes.

Kolkata, the 13th May, 2026.

Sd/- Sd/- [Rakesh Mishra] [Sonjoy Sarma] Accountant Member Judicial Member Dated: 13.05.2026. 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 Bench