PRAMOD KUMAR SHARMA,ASSAM vs. CENTRAL CIRCLE-2, GUWAHATI, ASSAM
Facts
The assessee's appeals arose from orders passed by the Ld. CIT(A) for AY 2022-23 and 2023-24. The assessee failed to appear before the lower authorities and produce required evidence, leading to the dismissal of their appeals.
Held
The Tribunal restored the appeals to the file of the Ld. CIT(A) for fresh adjudication, granting the assessee adequate opportunity to be heard, and cautioned the assessee to cooperate with the proceedings.
Key Issues
Whether the Ld. CIT(A) erred in dismissing the appeal without granting adequate opportunity to the assessee, and whether restoration of the appeal is appropriate?
Sections Cited
250, 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘GAUHATI BENCH’, GUWAHATI
Before: SHRI DUVVURU RL REDDY & SHRI RAJESH KUMAR
IN THE INCOME TAX APPELLATE TRIBUNAL ‘GAUHATI BENCH’, GUWAHATI BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.54 & 55/GTY/2026 (Assessment Year:2022-23 & 2023-24) Pramod Kumar Sharma, DCIT/ACIT, Ground Floor, VIP Road, CO Central Circle-2, Pratiksha Hospital, Barbari Vs. Guwahati. Kamrup-781005, Assam, India, Guwahati. (Appellant) (Respondent) PAN No. AGBPS 9584 N Assessee by : None Revenue by : Amit Kumar Pandey, JCIT Date of hearing: 13/03/2026 Date of pronouncement: 13/03/2026 O R D E R
PER: BENCH
The present appeals filed by the assessee arise from orders dated 26/11/2025 passed u/s 250 of the Income Tax Act, 1961 (In short, “the Act”) by the Ld. Commissioner of Income Tax (Appeals), Central NER, Guwahati [in short, “the Ld. CIT(A)] for the A.Y. 2022-23 and 2023-24 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. 54/GTY/2026 for the A.Y. 2022-23.
2 ITA No. 54 & 55/GTY/2026 Pramod Kumar Sharma Vs DCIT/ACIT 2. At the time of hearing neither the assessee nor the ld. AR appeared before the Bench to attend this appeal nor was any adjournment application moved by the assessee. Therefore, this appeal is heard and disposed off with the assistance of ld. DR, who pointed out that the assessee had not appeared before both the lower authorities and stated that this appeal may be restored to the file of the ld. CIT (A).
After hearing the rival contentions and perusing the materials available on record, we found from perusal of the orders of the authorities below that the A.O. has passed assessment order under Section 147 of the Act dated 28/03/2025. In appellate proceedings before the ld. CIT(A), the assessee failed to produce the evidences as required by the ld. CIT(A) as well as to make compliance with the notices issued by the ld. CIT(A). In absence of the same, the ld. CIT(A) has dismissed the appeal of the assessee. This being so, in the interest of justice, 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. At the same breath, we also hereby caution the assessee to promptly co-operate with the proceedings before the ld. CIT (A) failing which the ld. CIT (A) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on record. Thus, the grounds raised by the assessee are allowed for statistical purposes.
Now we take ITA No.55/GTY/2026 for the A.Y. 2023-24. Since the issue raised in this appeal is substantially similar as decided by us in ITA No. 54/GTY/2026 for the A.Y. 2022-23, and therefore, our decision in ITA No. 54/GTY/2026 for the A.Y. 2022-23 would mutatis mutandis apply to this
3 ITA No. 54 & 55/GTY/2026 Pramod Kumar Sharma Vs DCIT/ACIT 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.
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.
Sd/- Sd/- (DUVVURU RL REDDY) (RAJESH KUMAR) VICE PRESIDENT 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
Assistant Registrar, ITAT, Guwahati
