PRATAP BANERJEE,PHATERQUARY vs. DCIT/ACIT CIR-1, GUWAHATI, GS ROAD

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ITA 292/GTY/2025Status: DisposedITAT Guwahati09 June 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that in the interest of natural justice, the matter should be remanded to the CIT(A). The CIT(A) is directed to decide the appeal afresh on its merits after providing the assessee an opportunity to be heard.

What were the facts?

The assessee's appeal against an assessment order was dismissed by the CIT(A). The assessee did not appear before the Assessing Officer or in the first appellate proceedings. The CIT(A) passed an ex-parte order without deciding all grounds on merits.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without deciding all grounds on merits, and whether natural justice was violated by not providing an opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH

For Respondent: Shri Santosh Kumar Karnani, Add. CIT
Hearing: 03.06.2026Pronounced: 09.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH (VIRTUAL HEARING AT KOLKATA) SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER

ITA No.292/GTY/2025 Assessment Year: 2018-19

Pratap Banarjee Vs. DCIT/ ACIT, Circle-1 4 The Angel VIP Road Near Guwahati, Hindustan College, Guwahati Assam-781005 Assam-781171 [PAN: AIWPB1430F] APPELLANT RESPONDENT

Appellant by : None Respondent by : Shri Santosh Kumar Karnani, Add. CIT

Date of hearing : 03.06.2026 Date of Pronouncement : 09.06.2026 O R D E R PER YOGESH KUMAR U.S., JUDICIAL MEMBER This appeal is filed by the assessee against the order of the NFAC, Delhi [“the Ld. CIT(A)”, for short], dated 25.07.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the assessment year 2018-19.

2.

Brief facts of the case are that, an assessment order came to be passed u/s 147 r.w.s 144B of the Act on 10.05.2023 by computing the

ITA No.292/GTY/2025 Pratap Banarjee; A.Y: 2018-19 income of the assessee at Rs.1,51,36,200/- by making certain additions. Aggrieved by the assessment order dated 10.05.2023, assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 25.07.2025, dismissed the appeal filed by the assessee. As against the order of the Ld. CIT(A) dated 25.07.2025, assessee filed the present appeal.

3.

None appeared on behalf of the assessee. Considering the issue involved in the present appeal we deem it fit to decide the appeal on hearing the Ld. DR and perused the material available on record. 4. The Ld. DR vehemently submitted that the assessee has neither fully complied before the Assessing Officer nor participated in the first appellate proceedings, therefore, the authorities below have rightly passed the orders which requires no interference at the hands of the Tribunal. The Ld. DR relying on the order of the Ld. CIT(A), sought for dismissal of the Appeal. 5. We have heard the Ld. DR and perused the material available on record. It can be seen from the order of the Ld. CIT(A), the appeal has been passed ex-parte without hearing the assessee. It is further observed that while deciding the appeal, the Ld. CIT(A) has not decided all the grounds of appeal of the assessee on its merits. Considering the facts that the assessee has not participated in the first appellate proceedings, in the interest of natural justice, we 2 | P a g e

ITA No.292/GTY/2025 Pratap Banarjee; A.Y: 2018-19 remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee.

6.

In the result, appeal of the assessee is partly allowed for statistical purposes.

Order pronounced on 09.06.2026. Sd/- Sd/- (RAKESH MISHRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated: 09.06.2026 DP, PS Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR)

//TRUE COPY//

ASSISTANT REGISTRAR ITAT KOLKATA BENCHES, KOLKATA

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