NIRMAL CHANDRA DAS,NAGAON vs. INCOME TAX OFFICER WARD NAGAON, NAGAON

ITA 559/GTY/2026Status: DisposedITAT Guwahati06 October 2026AY 2015-163 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the NFAC's order was ex-parte, as the assessee had not participated in the proceedings. Furthermore, the NFAC had not decided all the grounds of appeal on their merits. The Tribunal also observed that the assessee had not made full compliance even before the Assessing Officer. In the interest of justice, the Tribunal decided to restore the issue to the file of the Assessing Officer for de-novo assessment. The assessee was directed to fully cooperate with the assessment proceedings. The Assessing Officer was also directed to provide an opportunity of being heard to the assessee before passing the assessment order in accordance with law. The Tribunal explicitly stated that the appeal was partly allowed for statistical purposes.

What were the facts?

The assessee, Nirmal Chandra Das, filed an appeal before the Income Tax Appellate Tribunal (ITAT) challenging the order of the National Faceless Appeal Centre (NFAC), Delhi, dated 30.06.2026. This order had dismissed the assessee's appeal against an assessment order passed under Section 147 read with Sections 144 and 144B of the Income Tax Act, 1961, on 27.03.2023. The assessment order had made certain additions to the assessee's income. The assessment year in question is 2015-16. The assessee did not appear before the ITAT. The revenue was represented by Shri Santosh Kumar Karnani, Addl. CIT.

What were the issues?

1. Whether the NFAC's order dated 30.06.2026, which dismissed the assessee's appeal, was passed in accordance with law, considering the assessee's non-compliance before lower authorities. Assessee's contentions: Not recorded as none appeared for the assessee. Revenue's contentions: The assessee is a chronic defaulter who has not made proper compliance before the lower authorities. Therefore, both the Assessing Officer and the NFAC passed their respective orders in accordance with law, and no interference is required. The revenue relied on the orders of the lower authorities and sought dismissal of the appeal.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI ‘DB’ BENCH

Before: SHRI YOGESH KUMAR U.S. & SHRI GOPALAN GURUSAMY

For Respondent: Shri Santosh Kumar Karnani, Addl. CIT
Hearing: 01.10.2026Pronounced: 06.10.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 30.06.2026 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) pertaining to the Assessment Year 2015-16. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 147r.w.s. 144 r.w.s.144B of the Act on 27.03.2023 by making certain additions. Aggrieved by the Assessment Order dated 27.03.2023, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 30.06.2026, dismissed the Appeal of the Nirmal Chandra Das; A.Y: 2015-16 Assessee. As against the order of the Ld. CIT(A) dated 30.06.2026, Assessee filed

The order continues below.

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