CHANDRA BHAN GUPTA,TINSUKIA vs. INCOME TAX OFFICER WARD-1, TINSUKIA
Facts
For AY 2015-16, the assessee did not file a return but deposited Rs. 1,25,51,800/- in bank accounts. The AO made an ex-parte addition of this amount under Section 144, which the CIT(A) confirmed ex-parte due to the assessee's non-compliance during proceedings.
Held
Acknowledging that both the assessment and appellate orders were ex-parte due to the assessee's failure to appear, the Tribunal decided to grant the assessee a fresh opportunity. The CIT(A)'s order was set aside, and the case was remanded to the AO for fresh assessment after allowing the assessee to be heard.
Key Issues
Validity of ex-parte assessment and appellate orders where the assessee was not heard, and whether a fresh opportunity for hearing should be granted.
Sections Cited
Section 250, Section 148, Section 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, : GAUHATI BENCH : GUWAHATI
Before: SHRI MANOMOHAN DAS, HON’BLE & SHRI SANJAY AWASTHI, HON’BLE
INCOME TAX APPELLATE TRIBUNAL : GAUHATI BENCH : GUWAHATI In Virtual Hearing BEFORE SHRI MANOMOHAN DAS, HON’BLE ACCOUNTANT MEMBER AND SHRI SANJAY AWASTHI, HON’BLE JUDICIAL MEMBER ITA No. 287 / GTY / 2024 AY: 2015-16 Chadra Bhan Gupta The ITO, Ward-1, Tinsukia Balukhad Road, Margherita, Tinsukia-786181 (Assam) PAN: AJNPG5241P (Appellant) (Respondent)
Assessee By: Shri Tejpal Jain, FCA Department By: Shri Kaushik Ray, JCIT Date of Hearing: 29-07-2025 Date of Pronouncement: 26.08.2025
ORDER PER MANOMOHAN DAS, JM The assessee filed this appeal against the order of the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi (hereinafter referred to as the (“CIT(A)” dated 25.10.2024 passed under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) and pertains to the Assessment Year 2015-16. Page 1 of 3
ITA no. 287 / GTY / 2024 Chandra Bhan Guptal -vs- The ITO, Ward-1 AY: 2015-16 2. The brief facts of the case are that, the has not filed his original return of income for the AY 2015-16. As per information available, the assessee has made cash deposit totaling Rs. 1,25,51,800/- in his SB accounts as under: Rs. 48,62,100/- in Punjab National Bank Rs. 76,89,700/- in Axis Bank Ltd. The JAO observed that there was a reason to believe that income of the assessee had escaped assessment owing to default on the part of the assessee. Consequently, notice u/s 148 was issued and served upon the assessee. The assessee has not made any submission / not filed any reply during the assessment proceedings. The ld. Assessing Officer completed the assessment u/s 144 of the Act and has made addition of Rs. 1,25,51,800/- to the total income of the assessee. Being aggrieved, the assessee filed 1st appeal before the earned 4. CIT(A). The ld. CIT(A) vide order dated 25.10.2024 confirmed the addition made by the ld. AO. 5. Being aggrieved, the assessee filed the present appeal before the Tribunal. 6. We observe that, the ld. CIT(A) dismissed the appeal of the assessee due to failure in furnishing of any submission / evidence in support of his case. The assessee during the appellate proceedings, did not comply with the notices and made no submissions. 7. We observe that, the ld. AO had completed the assessment of the assessee u/s 144 of the Act. The assessee failed to participate in the assessment proceedings. Similarly, the ld. CIT(A) constrained to dispose of the appeal of the assessee ex-parte. Since, the assessment was completed under section 144 of the Act and the order of the ld. CIT(A) also ex-parte order, it is our considered opinion that, the assessee should get another opportunity to prove his claims before the ld. AO. Accordingly, we set aside the order of the ld. CIT(A) dated
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ITA no. 287 / GTY / 2024 Chandra Bhan Guptal -vs- The ITO, Ward-1 AY: 2015-16 16.10.2024 and remand the case to the file of the ld. AO for consideration afresh. We direct the ld. AO to reframe the assessment of the assessee after giving the assessee an opportunity of being heard. Both the parties also have no objection in remanding the case for re-consideration. Thus, we allow the appeal of the assessee for statistical purposes only. 08. In the result, the appeals of the assessee are allowed for statistical purposes only. 09. Order pronounced in the open court on this 26th day of August, 2025. Sd/- Sd/- ( Sanjay Awasthi ) (Manomohan Das) Accountant Member Judicial Member Date: 26.08 .2025 Copy forwarded to:- 1. Chadra Bhan Gupta, Balukhad Road, Margherita, Tinsukia- 786181, (Assam) 2. The ITO, Ward-1, Tinsukia 3. The Pr. CIT 4. The CIT(A) 5. The DR 6. Guard file By Order
Assistant Registrar ITAT, Guwahati / Kolkata
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