MONALIZA NONGRUM,SHILLONG vs. ASSESSING OFFICER, SHILLONG

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ITA 427/GTY/2025Status: DisposedITAT Guwahati13 March 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the Assessing Officer (AO) to decide afresh after allowing the assessee to submit evidence. The assessee failed to provide necessary certificates regarding domicile and business engagement to the AO.

What were the facts?

The assessee, engaged in agricultural trading, had unexplained deposits and investments added to her income under Section 69A. She claimed exemption under Section 10(26AAA) and did not maintain books of accounts.

What were the issues?

Whether the assessee's unexplained deposits and investments are taxable, and if exemption under Section 10(26AAA) applies without proper documentation.

Which sections of the Income-tax Act were involved?

Section 69A,Section 10(26AAA)

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL 'GAUHATI BENCH', GUWAHATI

BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM

ITA No.427/GTY/2025 (Assessment Year: 2018-19)

Vs.

Monaliza Nongrum

U/A 019, Upper Nongrim Hills, laitumkhrah, Shillong-793003,

Meghalaya

ITO, Ward-2,

Kharmalki Road, ITO W-2, Shillong-793001, Meghalaya

(Appellant) (Respondent)

PAN No. AXWPN7952P

Assessee by : Shri Nitin Khera , AR Revenue by : Shri Dipak singh , DR

> Date of hear ing: 09 .03 .2026 Date of pronouncement: 13 .03 .2026

O R D E R

PER BENCH:

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the "Ld. CIT(A)"] dated 30.10.2025 for the AY 2018-19.

2.

The issue raised by the assessee is against the confirmation of addition of ₹76,73,350/- u/s 69A of the Income-tax Act, 1961 (the Act) towards, money deposited in the bank account and ₹10 lacs u/s 69A of the Act as unexplained investment. At the outset, the ld. Counsel for the assessee submitted that the assessee is a bona fide resident of Meghalaya and has been engaged in the business of trading in agricultural products. The ld. Counsel for the assessee submitted that the income of the assessee is exempt u/s 10(26AAA) of the Act, and therefore the assessee has not filed the return of income and maintained any books of accounts.

- 3. The ld. DR on the other hand strongly opposed the arguments of the ld. AR by submitting that if the exemption is available u/s 10(26AAA) of the Act even then the assessee has to explain the manner and the source of income derived during the year. - 4. After hearing the rival contentions and perusing the materials available on record, we find that the assessee has not furnished before the ld. AO the certificate relating to domicile and certificate issued by the local authority certifying the fact that the assessee is engaged in the business of trading in agricultural products. Therefore, in the interest of justice and fairplay, we are of the view that the ends of justice would be well served if the issue is restored to the file of the ld. AO with a direction to decide the same after affording reasonable opportunity of hearing to the assessee. Accordingly we restore the appeal to the file of the AO with a direction to decide the same afresh after taking into account the evidences which the assessee may file in defense. - 5. In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced on 13.03.2026.

Sd/- Sd/- (ACCOUNTANT MEMBER) (VICE PRESIDENT)

(RAJESH KUMAR) (DUVVURU RL REDDY)

Guwahati, Dated: 13.03.2026

Sudip Sarkar, Sr.PS

Copy of the Order forwarded to:

- 1. The Appellant - 2. The Respondent - 3. CIT - 4. DR, ITAT, - 5. Guard file.

BY ORDER,

True Copy//

Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Guwahati

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