SASHI GURUNG,SIKKIM vs. I.T.O., WARD - 3(1), GANGTOK

ITA 2517/KOL/2026Status: DisposedITAT Kolkata22 September 2026AY 2017-20183 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that in the interest of justice and fair play, it was appropriate to restore the matter to the file of the Assessing Officer for fresh adjudication. The Tribunal noted that the lower authorities had passed ex parte orders because the assessee did not respond to various opportunities. Consequently, the Assessing Officer was directed to adjudicate the issue afresh in accordance with the law, ensuring that the assessee is given a reasonable opportunity of being heard. The assessee was also directed to furnish all necessary documents and evidence as requested by the Assessing Officer. The appeal was allowed for statistical purposes.

What were the facts?

The assessee, Sashi Gurung, filed an appeal before the Income Tax Appellate Tribunal (ITAT) challenging an order dated 10.10.2024 passed by the Commissioner of Income-tax (Appeals) (CIT(A)) for Assessment Year 2017-18. The appeal was filed with a delay of 562 days, which the ITAT condoned after reviewing the assessee's affidavits explaining the reasons for the delay. The assessee's representative contended that both lower authorities had passed ex parte orders, preventing the assessee from properly representing her case. The revenue's representative relied on the orders of the lower authorities. The ITAT noted that the matter was decided ex parte due to the assessee's non-response to opportunities provided by the lower authorities.

What were the issues?

1. Whether, in the interest of justice and fair play, the matter should be restored to the file of the Assessing Officer for fresh adjudication, considering that the lower authorities passed ex parte orders. Assessee's Contention: The assessee argued that both the Assessing Officer and the CIT(A) passed ex parte orders, which prevented the assessee from adequately presenting her case. Therefore, the assessee prayed that the matter be restored to the Assessing Officer for a fresh adjudication after providing a proper opportunity of being heard. Revenue's Contention: The revenue's representative relied on the orders passed by the lower authorities.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘D’ BENCH, KOLKATA

Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY

For Appellant: Shri Sushil Kumar Pransukha, FCA
For Respondent: Shri Sanat Kumar Raha, CIT-DR
Hearing: 16.09.2026Pronounced: 22.09.2026

PER RAJESH KUMAR, ACCOUNTANT MEMBER:

This appeal filed by the assessee is directed against the order dated 10.10.2024 by the learned Commissioner of Income-tax (Appeals), Delhi (hereinafter referred to as the “ld. CIT(A)”) passed u/s 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year (A.Y.) 2017–18. 2. At the outset, we observe that there is a delay of 562 days in filing present appeal by the assessee. The assessee has filed affidavits explaining the reasons for delays. We have perused the affidavits and find that the reasons stated therein are reasonable

ITA No.2517/Kol/2026/A.Y. 2017-18 Sashi Gurung vs. ITO and

The order continues below.

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