HARGURJEET SINGH, BELTOLA,GUWAHATI vs. ITO, WARD-1(3), GUWAHATI, GUWAHATI

ITA 415/GTY/2025Status: DisposedITAT Guwahati22 June 2026AY 2017-186 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It held that since the original assessment order under Section 143(3) was set aside by the Principal Commissioner of Income Tax (PCIT) under Section 263, the subsequent CIT(A) order and any demand raised against the original assessment order are non-est in the eyes of law.

What were the facts?

The assessee's appeal was delayed by 471 days. The Assessing Officer (AO) treated demonetised cash deposits of Rs. 1,99,00,000/- as income under Section 69A due to lack of response from the assessee. The CIT(A) dismissed the appeal ex-parte.

What were the issues?

Whether an appeal against an assessment order that has been subsequently set aside by a higher authority is maintainable. The validity of an ex-parte order passed by the CIT(A) when the original assessment order is non-est.

Which sections of the Income-tax Act were involved?

Section 69A,Section 143(3),Section 263,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI

For Appellant: Shri Vinod Kumar Garg, FCA
For Respondent: Shri Santosh Kumar Karnani, Addl. CIT
Hearing: 30.04.2026Pronounced: 22.06.2026

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), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)] dated 13.06.2024, DIN & order No. ITBA/NFAC/S/250/2024-

2 Hargurjeet Singh 25/1065623971(1) challenging the exparte order passed by the Ld. CIT(A).

2.

At the outset of hearing, it was noticed that the appeal filed by the assessee is delayed by 471 days. In this regard, the assessee has filed a

The order continues below.

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