AMINUL HAQUE,MORIGAON vs. CIT(A), GUWAHATI

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ITA 347/GTY/2025Status: DisposedITAT Guwahati13 March 2026AY 2020-21Bench: SHRI DUVVURU RL REDDY (Vice President), SHRI RAJESH KUMAR (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the CIT(A) had dismissed the appeal without proper adjudication. Therefore, the Tribunal restored the appeal to the file of the CIT(A) for necessary re-adjudication, providing a reasonable opportunity to the assessee.

What were the facts?

The assessee's appeals were dismissed by the CIT(A) for failing to furnish bills and vouchers during appellate proceedings, without adjudicating on the merits of the case. The assessee requested an opportunity to present their case and evidence before the AO.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal without adjudicating on merits due to non-furnishing of documents, and if an opportunity for re-adjudication should be granted.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘GAUHATI BENCH’, GUWAHATI

Before: SHRI DUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM

For Appellant: Shri Ashwani Rastogi, AR
For Respondent: Shri Dipak Singh, DR
Hearing: 09.03.2026Pronounced: 13.03.2026

These are appeals preferred by the assessee against the orders of the Commissioner of Income Tax (Appeals), Guwahati (hereinafter referred to as the “Ld. CIT(A)”] even dated 18.08.2025 for the AY 2020-21 arising from the assessment order and penalty order passed by the Assessing Officer.

2.

At the outset, the learned Authorized Representative of the assessee stated that the impugned appeal was dismissed by the learned CIT (A), when the assessee failed to furnished the bills and vouchers during the course of appellate proceedings and simply dismissing the appeal of the assessee without adjudicating the issue on the merit of the case. The ld. Counsel for the assessee prayed that an opportunity

3.

On the other hand, the learned Departmental Representative did not object to such prayer made by the assessee before the Bench.

4.

We after hearing the submission of the parties and perusing the material available on record, we find that instant/ impugned order passed by CIT (A) by simply dismissing the appeal of the assessee. We therefore, feel it necessary and in the larger interest of justice and being fair to both the parties to restore the appeal to the file ld. CIT (A) for necessary re-adjudication for which reasonable opportunity to be provided to the assessee. It is further clarified that assessee should also not seek any adjournments unless otherwise required for reasonable cause.

5.

In the result, the appeals of the assessee are allowed for statistical purposes.

Order pronounced on 13.03.2026.

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