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Facts
The assessee, an individual, did not file an income tax return. Information received by the Assessing Officer indicated transactions in selling immovable property and capital assets. The Assessing Officer added the total sum of these transactions due to a lack of supporting documents or explanations from the assessee.
Held
The Tribunal noted that the assessee failed to produce relevant documentary evidence before the lower authorities, and the Assessing Officer passed an order without considering the assessee's explanations. The CIT(A) also found insufficient evidence. However, considering the request for a fresh opportunity and in the interest of natural justice, the matter was remanded.
Key Issues
Whether the assessee should be given a fresh opportunity to submit documents and explanations, and if the additions made by the Assessing Officer were justified.
Sections Cited
250, 144, 147, 144B, 10(37)
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Income Tax Appellate Tribunal, “A” BENCH KOLKATA
Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey
order
: February 18, 2026 ORDER
Per Pradip Kumar Choubey, Judicial Member:
This appeal filed by the assessee is directed against the order dated 25.08.2025 of the NFAC, Delhi passed u/s 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2015– 16.
Brief facts of the case are that the assessee is an individual and he did not file any return of income. As per information received by the Assessing Officer, the assessee made transactions in selling immovable property of Rs.89,46,452/- and transfer of capital assets of Rs.31,97,560/-. Due to absence of supporting documents or explanations from the assessee, the Assessing Officer added Avijit Gorain Rs.1,21,44,012/- (Rs.89,46,452/- and Rs.31,97,560/-) by passing an order u/s 144 r.w.s. 147 r.w.s. 144B of the Act.
Aggrieved by the said order, the assessee filed an appeal before the CIT(A) wherein the ld. CIT(A) dismissed the appeal of the assessee by observing that the assessee was failed to submit relevant documents/explanation before the lower authorities.
Aggrieved and dissatisfied, the assessee is in appeal before us. At the time of hearing, the Ld. AR submits that the Assessing Officer passed order u/s 147 r.w.s 144 of the Act and the assessee did not get proper opportunity to submit documentary evidences or explanation. The Ld. AR therefore prayed for one fresh opportunity to be given to produce relevant details/documents to prove his case.
The Ld. DR did not make any objection to the above proposal of the ld. AR.
We have considered the submissions of the counsels of the respective parties and perused the material available on record. We find that the assessee failed to produce relevant documentary evidences before the lower authorities and the Assessing Officer passed order u/s 147 r.w.s 144 of the Act without considering the assessee’s explanations/evidences. We also find that the ld. CIT(A) in para 6.2.4 of the impugned order has itself mentioned that there no sufficient evidences of cultivation, cropping or agricultural income were submitted to substantiate the claim of the assessee. Learned CIT(A) has further held that there is no evidence of compulsory acquisition as defined in swction 10(37), nor the assessee demonstrated that compensation was fixed by law. Before us the AR has brought the circular no.36/2016 issued by the Govt of India ,department of revenue on the subject of Avijit Gorain taxability of the compensation received by the land owner for the land acquired. Under the circumstances and on the request of the assessee, in the interest of natural justice, we deem it appropriate to remand the matter back to the file of Assessing Officer with a direction to adjudicate the matter afresh considering relevant documents/details filed by the assessee. The assessee is directed to fully cooperate in the remand proceedings by producing supporting documents/details to substantiate the claim of the assessee.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Kolkata, the 18th February, 2026.
Sd/- Sd/- [Rajesh Kumar] [Pradip Kumar Choubey] Accountant Member Judicial Member Dated: 18.02.2026. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- , 5. CIT(DR),