NAZRUL ISLAM,JURIA, NAGAON vs. ITO WARD_NAGAON, NAGAON
Before: SHRIDUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM Nazrul Islam Chaitian, Tinsukia, Jiria, Nagaon- 782124 Vs. Income Tax Officer, Ward_Nagaon RKB Road, Nagaon-782001, Assam (Appellant) (Respondent) PAN No. ADRPI4677D
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 17.11.2025 for the AY 2015-16. 2. At the outset, the assessee stated that the ld. AO as well as the ld.
CIT (A) have passed ex-parte orders when assessee failed to make any compliance before these authorities despite the opportunities granted by them. The assessee prayed that in the interest of justice and fair play, one more opportunity may be given to him for presenting his case before the lower authorities to which the ld. DR did not oppose.
Nazrul Islam; A.Y. 2015-16
After hearing the rival contentions and perusing the materials available on record, we find that both the authorities below have passed ex-parte orders without hearing the assessee. Therefore, we restore the appeal to the file of the ld. CIT (A) with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee. It is further clarified that assessee should also not seek any adjournments unless otherwise required for valid and reasonable cause. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 13.03.2026. (DUVVURU RL REDDY) (RAJESH KUMAR) (VICE PRESIDENT) (ACCOUNTANT MEMBER)
Guwahati, Dated: 13.03.2026
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:
BY ORDER,//
Sr. Private Secretary/ Asst.