ROHIT KUMAR DEORAH,GUWAHATI vs. DCIT, CENTRAL CIRCLE-2, GUWAHATI

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ITA 93/GTY/2026Status: DisposedITAT Guwahati04 June 2026AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) failed to adjudicate the assessee's ground regarding the assessment order being time-barred. Therefore, the issue was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed, upholding an assessment order that disallowed deduction u/s 54F. The assessee argued that the assessment order was passed beyond the period of limitation.

What were the issues?

Whether the CIT(A) erred by not adjudicating the ground of appeal concerning the assessment order being time-barred.

Which sections of the Income-tax Act were involved?

Section 54F,Section 263,Section 153A,Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH

For Appellant: Shri Sanjay Mody, FCA
For Respondent: Shri Santosh Kumar Karnani, Add. CIT
Hearing: 01.06.2026Pronounced: 04.06.2026

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.93/GTY/2026 Assessment Year:2012-13

Rohit Kumar Deorah Vs. DCIT, Central Circle-2 191, R G Baruah Road, Guwahati, Assam-781005 Assam-781005 [PAN: ACGPD3786J] APPELLANT RESPONDENT

Appellant by : Shri Sanjay Mody, FCA Respondent by : Shri Santosh Kumar Karnani, Add. CIT

Date of hearing : 01.06.2026 Date of Pronouncement : 04.06.2026 O R D E R PER YOGESH KUMAR U.S., JUDICIAL MEMBER This appeal is filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), Central NER, Guwahati [“the Ld. CIT(A)”, for short], dated 11.12.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the assessment year 2012-13.

2.

Brief facts of the case are that, pursuant to the order passed u/s 263 of the Act, an assessment order came to be passed against the

ITA No.93/GTY/2026 Rohit Kumar Deorah; A.Y: 2012-13 assessee u/s 153A/143(3)/263 of the Act by making disallowance of deduction u/s 54F of the Act to the tune of Rs.9,67,500/-. Aggrieved by the assessment order dated 27.03.2022, assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 11.12.2025 dismissed the appeal of the assessee.

3.

As against the order of the Ld. CIT(A) dated 11.12.2025, assessee preferred the captioned appeal. The Learned Counsel for the assessee submitted that though the assessment order dated 27.03.2022 has been passed beyond the period of limitation and even after taking specific ground before the Ld. CIT(A) in Ground No.3, the same has not been adjudicated by the Ld. CIT(A), thereby the Ld. CIT(A) has committed error. Thus, sought for allowing the appeal.

4.

Per Contra, the Ld. DR relying on the order of the Ld. CIT(A), submitted that it is a matter of fact that the Ld. CIT(A) has not made any comment on Ground No.3 of the assessee, however, the addition has been rightly made which has been confirmed by the Ld. CIT(A), thus sought for dismissal of the appeal.

5.

We have verified the order of the Ld. CIT(A) and found that the assessee, vide Ground No.3, specifically contended before the Ld. CIT(A) that the impugned assessment order dated 27.03.2022 has been issued on 26.04.2022 and the same is barred by limitation and

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ITA No.93/GTY/2026 Rohit Kumar Deorah; A.Y: 2012-13 bad in law. However, the Ld. CIT(A) has not adjudicated the said ground.

In view of the above, we restore the issue to the file of the Ld. CIT(A) to decide the appeal afresh including the Ground No.3 urged before the Ld. CIT(A) regarding time barred assessment, after providing the opportunity of being heard to the assessee.

6.

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

Order pronounced on 04.06.2026.

Sd/- Sd/- (RAKESH MISHRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 04.06.2026 DP, PS Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR)

//TRUE COPY//

BY ORDER ASSISTANT REGISTRAR, KOLKATA BENCHES

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