TUMJOM TATO,NAHARLAGUN vs. ITO, WARD NORTH LAKHIMPUR, NORTH LAKHIMPUR

PER: BENCH

The present appeals filed by the assessee arise from orders dated
19/11/2025 passed u/s 250 of the Income Tax Act, 1961 (In short, “the Act”) by the National Faceless Appeal Centre (NFAC), Delhi [in short, “the Ld.
CIT(A)] for the A.Y. 2016-17 and 2017-18 respectively. Since these appeals relating to same assessee and are involving common issues, therefore, these are being disposed of by this consolidated order for the sake of brevity and convenience. We would first take up the appeal ITA No. 50/GTY/2026 for the A.Y. 2016-17. 2. It was submitted by the ld. AR that the Assessing Officer and the ld. CIT(A) have dismissed the appeal of the assessee without providing sufficient opportunity of hearing to the assessee. It was a submission that the assessee could not produce sufficient evidences before the Assessing Officer and before the ld. CIT(A). It was the prayer that the matter may be restored to the file of the ld. CIT(A) to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidences to substantiate his claim.
3. In reply, ld. Sr.DR vehemently supported the orders of the Assessing Officer and ld. CIT(A).
4. We have considered the rival submissions. As it is noticed from the orders of the authorities below that the assessee could not substantiate his claim by providing relevant documents. Even the assessee has also failed to produce the evidences as required by the ld. CIT(A) and in absence of the same, the ld. CIT(A) has dismissed the appeal of the assessee. It was submitted by the ld. AR that he will provide all the details and evidences before the ld. CIT(A).
This being so, in the interest of justice, we restore the issues in the appeal to the file ld. CIT(A), for adjudicating afresh on merit after providing the assessee adequate opportunity of being heard to substantiate its case. The assessee is also directed to cooperate with the ld. CIT(A), by producing all the details and evidences as are required in support of the claim.
5. In the result, this appeal of the assessee is allowed for statistical purposes only.
6. Now we take ITA No.51/GTY/2026 for the A.Y. 2017-18. Since the issue raised in this appeal is substantially similar as decided by us in ITA No.
50/GTY/2026 for the A.Y. 2016-17, therefore, our decision in ITA No.
50/GTY/2026 for the A.Y. 2016-17 would mutatis mutandis apply to this appeal as well. Consequently, we restore the issues in the appeal to the file of ld. CIT(A) for adjudicating afresh after providing the assessee adequate opportunity of being heard.
7. In the result, both the appeals of the assessee are allowed for statistical purposes only.
Order pronounced in the open court on 13/03/2026. (DUVVURU RL REDDY)
ACCOUNTANT MEMBER

Guwahati, Dated:13/03/2026
*Ranjan
Copy to:
1. Assessee
2. Revenue
3. CIT(A)
4. CIT
5. DR
6. Guard File

By Order