RAMESWAR STEELS,TINKUKIA vs. DCIT, CENTRAL CIRCLE - 2, GUWAHATI, GUWAHATI, ASSAM

ITA 95/GTY/2026Status: DisposedITAT Guwahati02 July 2026AY 2023-249 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal and, in the interest of justice, remitted the issue back to the CIT(A) for fresh consideration. The assessee was granted three effective opportunities to represent its case.

What were the facts?

The assessee firm's appeal was dismissed by the CIT(A) due to non-representation. The assessee had challenged additions made by the AO on account of unexplained receipts and suppressed sales, which were confirmed by the CIT(A).

What were the issues?

Whether the CIT(A) erred in dismissing the appeal due to non-representation and whether the additions made by the AO regarding unexplained receipts and suppressed sales are valid.

Which sections of the Income-tax Act were involved?

Section 68,Section 271DA,Section 269ST,Section 132(4),Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI

For Appellant: Shri Subhash Agarwal, Advocate
For Respondent: Shri Santosh Kumar Karnani, Addl. CIT
Hearing: 25.06.2026Pronounced: 02.07.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

This is an appeal filed by the assessee against the order passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Ld. Commissioner of Income Tax (Appeals), Central, NER, Guwahati [hereinafter referred to as “the Ld. CIT(A)] dated 13.10.2025, DIN & order No. ITBA/APL/S/250/2025-26/1082143368(1) on the following grounds of appeal:

2 Rameswar Steels “1. That the Ld. Commissioner of Income Tax (Appeals) erred in law as well as on facts while passing the appellate order u/s 250 of the Act.

2.

That the Ld. Commissioner of Income Tax (Appeals) erred in law as well as on facts while confirming addition of Rs. 1,10,00,000

The order continues below.

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