DEEPAK KUMAR SAHA,BARPETA vs. ACIT CIR-2, GUWAHATI, GUWAHATI

ITA 76/GTY/2025Status: DisposedITAT Guwahati21 August 2025AY 2017-18Bench: SHRI RAJESH KUMAR, HONʼBLE (Accountant Member), SHRI MANOMOHAN DAS, HON'BLE (Judicial Member)4 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A)'s order was passed ex-parte without providing the assessee a proper opportunity of being heard regarding the notice issued or the settlement of disputed tax. Consequently, the Tribunal set aside the CIT(A)'s order and remanded the matter back to the CIT(A) for reconsideration, directing that the assessee be given an opportunity of being heard.

What were the facts?

The assessee filed a return for AY 2017-18. A survey under Section 133A revealed a stock discrepancy, leading the assessee to offer Rs. 13,00,000 for taxation under Section 115BBE. The CIT(A) dismissed the assessee's first appeal, partly noting that an appeal becomes infructuous if a declaration is filed under the DTVSV Scheme, 2020.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte without giving an adequate opportunity of hearing to the assessee, especially in context of the DTVSV Scheme.

Which sections of the Income-tax Act were involved?

Section 250,Section 133A,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, : GAUHATI BENCH: GUWAHATI

Before: SHRI RAJESH KUMAR, HON’BLE & SHRI MANOMOHAN DAS, HON’BLE

For Appellant: Shri S.P. Bhati, FCA
For Respondent: Shri Kaushik Ray, JCIT
Pronounced: 21.08.2025

PER MANOMOHAN DAS, JM The assessee filed this appeal against the order of the learned Commissioner of Income Tax (Appeals), Addl / JCIT (A)-1, Kolkata (hereinafter referred to as the (“CIT(A)” dated 30.12.2024 passed under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) and pertains to the Assessment Year 2017-18. ITA No. 76 / GTY / 2025 Deepak Kumar Saha -vs- The ACIT, Circle-2, Guwahati AY : 2017-18 2. The brief facts of the case are that, the assessee furnished his return of income for AY 2017-18 on 15.03.2018 disclosing an income of Rs. 20,28,610/-. The case was selected for scrutiny in respect of cases covered by survey u/s 133A of the A

The order continues below.

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