SUPREME DEVELOPERS & PROMOTERS,GUWAHATI vs. ACIT, CENTRAL CIRCLE-2, GUWAHATI, GUWAHATI

ITA 254/GTY/2026Status: DisposedITAT Guwahati25 June 2026AY 2021-225 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that Form No. 35 lacked complete details, particularly a proper statement of facts. Therefore, the appeals were remitted back to the CIT(A) for fresh consideration after giving the assessee three effective opportunities to provide complete documentation.

What were the facts?

The assessee filed appeals before the CIT(A) which were dismissed for being defective due to non-compliance with notices and incomplete filing of Form No. 35. The assessee argued that Form No. 35 was filed correctly and requested another opportunity.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeals as defective without adjudicating on merits due to alleged non-compliance and incomplete Form No. 35.

Which sections of the Income-tax Act were involved?

Section 250

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 Santosh Kumar Karnani, Addl. CIT

Hearing: 23.06.2026Pronounced: 25.06.2026

PER BENCH

These five appeals filed by the assessee against the separate 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)] all dated Supreme Developers & Promoters. 16.02.2026, DIN & order No. ITBA/APL/S/250/2025- 26/1086046228(1), ITBA/APL/S/250/2025-26/1086046407(1), ITBA/APL/S/250/2025-26/1086047533(1), ITBA/APL/S/250/2025- 26/1086046319(1) and ITBA/APL/S/250/2025-26/1086046924(1) for the AYs 2020-2

The order continues below.

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