HEMANTA KUMAR BORUAH,SIBSAGAR vs. ASSESSING OFFICER, NFAC

ITA 372/GTY/2026Status: DisposedITAT Guwahati24 August 2026AY 2023-245 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the appeal to the CIT(A) for a fresh decision on merits. The assessee will be granted an opportunity to be heard and present their case.

What were the facts?

The assessee's appeal for AY 2023-24 was dismissed ex parte by the CIT(A) due to non-response to hearing notices. The assessee claims non-service of statutory notices led to this situation, preventing proper representation.

What were the issues?

Whether the assessee was denied natural justice due to non-service of notices, and if a fresh opportunity for hearing should be granted.

Which sections of the Income-tax Act were involved?

Section 144,Section 250,Section 10

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI ‘DB’ BENCH AT KOLKATA

Before: SHRI YOGESH KUMAR US & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for AY 2023-24 dated 30.03.2026. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal:

"

1.

For that on the facts and in the circumstances of the case Ld. CIT(A) erred in upholding the assessment order passed u/s 144 of the IT Act, 1961

2.

That the appellant could not represent his case fresh opportunity

The order continues below.

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