DHIREN MAHANTA,GUWAHATI vs. INCOME TAX OFFICER WARD 3(1), GUWAHATI, GUWAHATI

IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI “DB” BENCH (VIRTUAL HEARING AT KOLKATA) BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.261/GTY/2026 Assessment Year: 2017-18 Dhiren Mahanta Vs. ITO, Ward-3(1), Guwahati House No.20, Manohar Bhawan, Assam-781005 Bye Lane No.1, Rajgarh Road, Chandmari, Guwahati Assam-781003 [PAN: AFQPM7947D] APPELLANT RESPONDENT Appellant by : Shri Uttam Kumar Borthakur, AR Respondent by : Shri Santosh Kumar Karnani, Add. CIT Date of hearing : 23.06.2026 Date of Pronouncement : 24.06.2026 O R D E R PER YOGESH KUMAR U.S., JUDICIAL MEMBER: This appeal is filed by the assessee against the order of the NFAC, Delhi [“the Ld. CIT(A)”, for short], dated 13.02.2026 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the assessment year 2017-18. 2. Brief facts of the case are that, Assessee filed return of income declaring total income at Rs.2,63,400/-. The case of the Assessee was selected for “Limited Scrutiny”. Subsequently, an Assessment Order came to be passed u/s 144 of the Act on 28.11.2019 by making an addition of Rs.48,03,758/- u/s 69A of the Act. Aggrieved by the

ITA No.261/GTY/2026 Dhiren Mahanta; A.Y: 2017-18 Assessment Order, Assessee preferred an Appeal before the Ld. CIT(A). Before the Ld. CIT(A), Assessee filed an application for admission of additional documents under Rule 46A of the Income Tax Rules, 1962. However, the Ld. CIT(A) rejected the application filed under Rule 46A of the Income Tax Rules, 1962 and dismissed the first Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A), Assessee filed the captioned Appeal. 3. The Learned Counsel for the Assessee submitted that the Assessment Order has been passed ex-parte u/s 144 of the Act and the Assessee has filed additional evidence which has been erroneously rejected by the Ld. CIT(A). Thus, sought for allowing the present Appeal. 4. Per Contra, the Ld. DR submitted that the Assessee has failed to produce any supporting documents before the Assessing Officer and the application filed under Rule 46A of the Income Tax Rules, 1962 has been correctly rejected by the Ld. CIT(A), which requires no interference at the hands of the Tribunal. Thus, sought for dismissal of the Appeal. 5. We have heard the parties and perused the material available on record. The Assessment Order has been passed u/s 144 of the Act. Since the requisite documents were not produced before the Assessing Officer, the Assessee filed an Application under Rule 46A of the Rules,

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ITA No.261/GTY/2026 Dhiren Mahanta; A.Y: 2017-18 1962. Considering the above facts and circumstances, in order to render substantial justice, we direct the Ld. CIT(A) to admit the additional documents and adjudicate the first Appeal afresh in accordance with law, subject to the Assessee paying a cost of Rs. 10,000/- to the Income Tax Department. The Assessee is directed to produce the receipt of the payment of cost before the Ld. CIT(A). Needless to say, the Ld. CIT(A) shall provide opportunity of being heard to the Assessee before passing the order in the first appeal filed by the Assessee. 6. In the result, the appeal of the assessee is partly allowed for statistical purpose.

Order pronounced on 24.06.2026. Sd/- Sd/- (LAXMI PRASAD SAHU) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 24.06.2026 DP, PS Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR)

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ASSISTANT REGISTRAR ITAT KOLKATA BENCHES, KOLKATA 3 | P a g e