MARPOKBA JAMIR,KOHIMA vs. ITO W 1(2) DIMAPUR, DIMAPUR
Facts
The assessee did not appear before the Assessing Officer (AO) or the Commissioner of Income Tax (Appeals) [CIT(A)]. The assessment was framed under Section 147 read with Section 144 and 144B of the Income Tax Act, 1961. The CIT(A) dismissed the appeal for want of documents.
Held
The Tribunal, in the interest of natural justice and to meet the ends of justice, remitted the matter back to the CIT(A) for fresh adjudication on merit, providing one more opportunity to the assessee to be heard. The assessee was cautioned to cooperate, failing which the CIT(A) could pass an order based on available records.
Key Issues
Whether the appeal should be restored to the CIT(A) for fresh adjudication after the assessee's non-appearance before the lower authorities, considering the principles of natural justice.
Sections Cited
147, 144, 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘GAUHATI BENCH’, GUWAHATI
IN THE INCOME TAX APPELLATE TRIBUNAL ‘GAUHATI BENCH’, GUWAHATI BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.61/GTY/2026 (Assessment Year:2020-21) Marpokba Jamir, H/No. 254, Below Sc. College I.T.O., Road, Kohima Sadar, Kohima Ward-1(2), Vs. H.O., Kohima, Dimapur. Nagaland-797001 (Nagaland) (Appellant) (Respondent) PAN No. AGQPJ 7226 F Assessee by : None Revenue by : Shri Amit Kumar Pandey, JCIT Date of hearing: 13/03/2026 Date of pronouncement: 13/03/2026 O R D E R
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 18/11/2025 for the AY 2020-21.
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).
2 ITA No. 61/GTY/2026 Marpokba Jamir Vs ITO 3. After hearing the ld. DR and perusing the materials available on record before us with the assistance of the ld. DR, we observe that in this case the assessment was framed u/s 147 read with section 144 r.w.s 144B of the Income Tax Act, 1961 when the assessee failed to appear on the dates fixed for hearing by the ld. AO. Similarly, before the ld. CIT (A), there was no representation on behalf of the assessee and therefore, the ld. CIT (A) dismissed the appeal for want of requisite information/ documents. Though, the assessee did not appear before ld. CIT (A) but in consonance of the principle of natural justice and to meet the ends of justice, we remit the matter back to the file of ld. CIT (A) for fresh adjudication on merit with a direction to provide one more opportunity of being heard to the assessee. 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.
In the result, this appeal of the assessee is 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 ITA No. 61/GTY/2026 Marpokba Jamir Vs ITO 3. CIT(A) 4. CIT 5. DR 6. Guard File By Order
Assistant Registrar, ITAT, Guwahati
