MAME BORANG,ROING vs. ITO, DIBRUGARH

ITA 289/GTY/2026Status: DisposedITAT Guwahati31 August 2026AY 2014-1511 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s order for AY 2018-19, finding that the assessee failed to reconcile the disputed figures with the AO and CIT(A). The Tribunal agreed with the lower authorities that the commission income was not sufficiently explained or accounted for.

What were the facts?

The assessee, a member of a Scheduled Tribe in Arunachal Pradesh, engaged in agriculture, government contracts, and telecom distribution. For AY 2013-14 and 2014-15, the CIT(A) remitted the issue back to the AO for fresh assessment. For AY 2018-19, the AO added Rs. 38,63,671 as unreported commission income based on Form 26AS, which the assessee claimed was already embedded in trade discounts.

What were the issues?

Whether commission income, reflected in Form 26AS, was already accounted for as trade discounts in the audited financials, and if the assessee discharged the burden of proof for exemption under Section 10(26).

Which sections of the Income-tax Act were involved?

Section 10(26),Section 147,Section 144,Section 68,Section 69,Section 28,Section 145(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI

For Appellant: Shri S.P. Bhati, FCA
For Respondent: Shri M.C. Omi Ningshen, CIT-DR
Hearing: 18.08.2026Pronounced: 31.08.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

These three appeals filed by the assessee against the separate order of Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as “the Ld. CIT(A)”] vide order dated 02.12.2024 for AY 2013-14 and 2014-15 and dated 09.03.2026 for the AY 2018-19, DIN & Order No. ITBA/NFAC/S/250/2025-26/1087064884(1), ITBA/NFAC/S/250/2025-26/1087066356(1) and ITBA/NFAC/S/250/2025-26/1087065226(1) respectively challenging the order passed u/s 250 of the Act.

2.

At the outset

The order continues below.

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