HARSHARAN SINGH SETIA,IMPHAL vs. ITO W-2, IMPHAL
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.
Held
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.
Key Issues
Whether the assessee deserves another opportunity to present their case before the CIT(A) after failing to appear and comply with previous orders.
Sections Cited
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.
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
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 13.03.2026.
Sd/- Sd/- (RAJESH KUMAR) (DUVVURU RL REDDY) (VICE PRESIDENT) (ACCOUNTANT MEMBER) Guwahati, Dated: 13.03.2026 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Guwahati
