ARGENG BRAHMA,KOKRAJHAR vs. INCOME TAX OFFICER, BONGAIGAON

The assessee is in appeal before the Tribunal raising the following grounds of appeal:

Brief facts of the case are that the assessee did not file his return of income for AY 2018-19. Based on the information regarding cash deposits of ₹6,310/- and cash withdrawals of ₹1,82,85,833/- aggregating to ₹1,82,92,143/- in the bank accounts of the assessee, the Assessing Officer (hereinafter referred to as Ld. 'AO') initiated proceedings and issued statutory notices. As the assessee failed to respond to the notices, the Ld. AO passed an ex parte assessment order u/s 147 r.w.s. 144 r.w.s. 144B of the Act on 13.03.2023, treating the entire amount of ₹1,82,92,143/- as unexplained money u/s 69A of the Act and assessed the total income of the assessee at ₹1,82,92,143/-. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) with a delay of 749 days, giving reasons that the delay occurred due to a mistaken belief regarding tax exemption as a ITA No(s). 153/GTY/2026 Assessment Year(s) 2018-19 Argeng Brahma. Scheduled Tribe member, lack of local tax professionals, and ignorance of the law. The Ld. CIT(A) observed that the explanations were of a general nature without any supporting material evidence and that the assessee failed to demonstrate sufficient cause to substantiate the day- to-day delay. Consequently, the Ld. CIT(A) refused to condone the delay and dismissed the appeal in limine on technical grounds without adjudicating the case on its merits. Accordingly, the Ld. CIT(A) confirmed the action of the Ld. AO and dismissed the appeal of the assessee.

Aggrieved with the order of the Ld. CIT(A), the assessee has filed the appeal before the Tribunal.

None appeared on behalf of the assessee and the case was heard with the assistance of the Ld. DR.

We have considered the submissions made, gone through the facts of the case and perused the record and the order of the Ld. CIT(A) and are of the view that the delay ought to have been condoned and the appeal should have been decided on merits. Since there was no proper compliance before the Ld. AO as well, in the interest of justice and fair play it was considered by the Bench that one more opportunity may be provided to the assessee to represent the case properly by remanding the appeal before the Ld. CIT(A) so that a proper opportunity of being heard may be provided. The Ld. DR relied upon the order of the Ld. CIT(A) and requested that the same may be upheld but did not seriously oppose the proposal for remand before the Ld. CIT(A). We, therefore, set aside the order of the Ld. CIT(A) and restore the appeal before him for being decided afresh on merits, who shall allow an opportunity of being heard to the assessee and also grant an opportunity of representing the ITA No(s). 153/GTY/2026 Assessment Year(s) 2018-19 Argeng Brahma. case and be heard to the Ld. AO as per rule 46A of the Income Tax Rules, 1962, if required, and thereby pass an order in accordance with law. Hence, the grounds of appeal are partly allowed for statistical purposes.

In the result, the appeal filed by the assessee is partly allowed for statistical purposes. Order pronounced in the open Court on 4th June, 2026. [Sonjoy Sarma] [Rakesh Mishra] Judicial Member Accountant Member Dated: 04.06.2026 Bidhan (Sr. P.S.) ITA No(s). 153/GTY/2026 Assessment Year(s) 2018-19 Argeng Brahma. Copy of the order forwarded to:

CIT-

CIT(DR), Guwahati Benches, Guwahati.

Guard File. //// By order