LAMPHRANG KONGWANG,MEGHALAYA vs. DCIT, CENTRAL CIRCLE-1, GUWAHATI, GUWAHATI

ITA 366/GTY/2026Status: DisposedITAT Guwahati24 September 2026AY 2019-204 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that while the assessee did not furnish documentary evidence before the Assessing Officer and failed to avail opportunities before the CIT(A), leading the CIT(A) to dismiss the appeal ex-parte for non-prosecution, the assessee claimed an inability to file some evidence. To uphold the principle of natural justice, the Tribunal decided to provide the assessee with one more opportunity. The matter was remitted back to the file of the CIT(A) for a fresh decision, with a direction to examine the documents. The Tribunal cautioned the assessee to cooperate with the CIT(A)'s proceedings, failing which the CIT(A) would be at liberty to pass an order based on available material. The grounds raised by the assessee were partly allowed for statistical purposes.

What were the facts?

The assessee, Lamphrang Kongwang, filed an appeal against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], Central NER, Guwahati, for Assessment Year 2019-2020. The assessee contended that the CIT(A) dismissed the appeal ex-parte without considering the merits of the case, merely upholding the Assessing Officer's order. The revenue argued that the assessee failed to provide explanations or supporting documents despite multiple opportunities before both the Assessing Officer and the CIT(A), indicating a lack of interest in pursuing the appeal. The assessee's representative stated that the assessee was unable to file some evidence before the CIT(A).

What were the issues?

1. Whether the CIT(A) erred in dismissing the assessee's appeal ex-parte without adjudicating on the merits of the case, thereby violating principles of natural justice? (Question of law and fact) Assessee's Contention: The CIT(A) summarily upheld the Assessing Officer's order and dismissed the appeal ex-parte, failing to examine the case on its merits. The assessee seeks to set aside this order. Revenue's Contention: The assessee failed to provide necessary explanations and supporting documents to the Assessing Officer and the CIT(A) despite ample opportunities. The assessee's lack of compliance suggests disinterest in pursuing the appeal, and therefore, the CIT(A)'s order should be upheld.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA-GUWAHATI ‘e-COURT’, DB, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ) & Shri Laxmi Prasad Sahu

Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), Central NER, Guwahati dated 13.11.2024 passed for Assessment Year 2019-2020. 1 Lamphrang Kongwang

2.

At the time of hearing, it was the submission of the ld. Counsel for the assessee that ld. CIT(Appeals) just simply upholding t

The order continues below.

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