DHURBA SAIKIA,NORTH LAKHIMPUR vs. ITO, WARD NORTH LAKHIMPUR, NORTH LAKHIMPUR

ITA 74/GTY/2025Status: DisposedITAT Guwahati30 July 2025AY 2019-20Bench: SHRI RAJESH KUMAR (Accountant Member), SHRI MANOMOHAN DAS (Judicial Member)6 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A)'s order was passed without providing sufficient opportunity to the assessee and violated Section 250(6) of the Income Tax Act by not stating the points in dispute or recording reasons. The CIT(A) failed to analyze the facts and assessment records, leading to an ex-parte order. The ITAT set aside the CIT(A)'s order and remanded the matter back to the CIT(A) for fresh adjudication after granting a reasonable opportunity to the assessee.

What were the facts?

The assessee, an individual engaged in the retail motorcycle business, failed to file an Income Tax Return (ITR) for A.Y. 2018-19 despite substantial bank deposits. The Assessing Officer estimated the income based on 8% of the total turnover. The CIT(A) dismissed the assessee's appeal without hearing the merits, citing non-payment of advance tax as required by Section 249(4)(b) of the Act.

What were the issues?

Whether the CIT(A) was justified in dismissing the assessee's appeal without merits due to non-payment of advance tax under Section 249(4)(b) and without affording a reasonable opportunity of hearing, violating Section 250(6) and principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 139(1),Section 148A(b),Section 148,Section 271A,Section 44AA,Section 249(4)(b),Section 249(4)(a),Section 234B(1),Section 208,Section 250,Section 250(6),Section 140A,Section 143,Section 147,Section 156,Section 210,Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘GUWAHATI’ BENCH, GUWAHATI’

Before: SHRI RAJESH KUMAR, AM & SHRI MANOMOHAN DAS, JM

For Appellant: Shri Anil Kumar Agarwala, AR
For Respondent: Shri Kausik Ray, DR
Hearing: 10.07.2025Pronounced: 28.07.2025

PER BENCH:

These appeals preferred by the assessee against the orders of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 28.01.2025, A.Ys. 2018-19 & 2019-20. 02. The facts and circumstances are similar in all the appeals in ITA No. 70 to 74/GHY/2025, hence, we will take the ITA no. 70/GHY/2025 for A.Y. 2018-19 as lead case and will decide the issue. The grounds raised in ITA No. 70/GHY/2025 is as under: -

“1. For that the Learned Commissioner of Income Tax (Appeals) erred in law as well as on facts in dismissing the appeal filed by the appellant on the ground of non-payment of deposit

The order continues below.

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