DIPAK DAS,GUWAHATI vs. ITO-W3(1), GUWAHATI

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ITA 30/GTY/2025Status: DisposedITAT Guwahati27 August 2025AY 2017-18Bench: SHRI RAJESH KUMAR (Accountant Member), SHRI MANOMOHAN DAS (Judicial Member)2 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that justice would be served by giving the assessee another opportunity before the AO. The appeal was set aside to the AO with a direction to decide the case afresh after providing a reasonable opportunity of hearing.

What were the facts?

The assessee's appeal was against an ex-parte order passed under Section 144. The assessee admitted to incomplete compliance before the CIT(A) and sought an opportunity to present full details to the AO.

What were the issues?

Whether the assessee should be granted an opportunity to present complete evidence before the Assessing Officer due to prior incomplete compliance.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘SMC’ BENCH, GUWAHATI

For Appellant: Shri Suprakash Choudhury, AR
For Respondent: Shri Kausik Ray, DR
Hearing: 22.07.2025Pronounced: 27.08.2025

O R D E R Per Rajesh Kumar, AM:

This appeal preferred by the assessee is against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 19.12.2024for the A.Y. 2017-18.

2.

At the outset, the ld. Counsel for the assessee submitted that the order was passed ex-parte in the assessment proceedings u/s 144 of the Income-tax Act, 1961 (the Act). The ld. Counsel for the assessee further submitted that before the ld. CIT (A) the assessee filed certain details/ evidences, however, complete compliance could not be made. The ld. Counsel for the assessee therefore prayed that the issue may kindly be restored to the file of the ld. AO so that the complete details/ evidences could be filed and issue be decided on merit afresh.

4.

After hearing the rival contentions and perusing the materials available on record, we find that the ends of justice would be made if the assessee is given one more opportunity before the AO to present his case. Accordingly, we set aside the appeal of the assessee to the file of the ld. AO with a direction to decide the same after affording reasonable opportunity of hearing to the assessee to present his argument and evidences in his defense. Accordingly, the appeal of the assessee is allowed for statistical purposes.

5.

In the result,the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 27.08.2025.

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