HARSHARAN SINGH SETIA,IMPHAL vs. ITO W-2, IMPHAL
What did the Tribunal hold?
The Tribunal restored the issue back to the file of the CIT(A) to decide the case on its merits after giving the assessee a reasonable opportunity of hearing.
What were the facts?
The assessee preferred an appeal against the order of the National Faceless Appeal Centre, Delhi. The assessee failed to appear for the hearing or provide any adjournment letter, and had not complied with the orders of the AO and CIT(A), leading to ex-parte orders.
What were the issues?
Whether the assessee deserves another opportunity to present their case before the CIT(A) after failing to appear and comply with previous orders.
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
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 05.12.2025 for the AY 2020-21. 2. At the outset, we observe that there is no representation for the assessee during the course of hearing nor any adjournment letter was received seeking further time. We observe from the assessment order as well as the appellate order that the assessee did not make compliance before the ld. AO as well as before the ld. CIT (A) resulting into passing an ex-parte assessment order as well as the ld. CIT (A) order. Under these circumstances, we are of the view that ends of justice would be well served if the assessee is be given one Harsharan Singh Setia
The order continues below.
Read the full judgment
A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Recent GST High Court judgments
Search GST case law →- Chandan Kumar Bathual vs. Superintendent, CGST And Central Excise, Cuttack-Iii Range, CuttackOrissa · 14 Oct 2026
- Manoranjan Sadangi vs. Superintendent, CGST And Central Excise, Gopalpur Range, GanjamOrissa · 14 Oct 2026
- Bijaya Kumar Parekh vs. State Tax Officer, CT And GST Balangir Circle, BalangirOrissa · 14 Oct 2026
- Puspanjali Bhuyan vs. The Commissioner Of CT And GST, OdishaOrissa · 14 Oct 2026
- M/S A2Z Infra Engineering LTD vs. Union Of INDIA And Ors.Calcutta · 14 Oct 2026
