CHUKHU TAJO,ITANAGAR vs. ITO, WARD NORTH LAKHIMPUR, NORTH LAKHIMPUR
Facts
Chukhu Tajo appealed against orders of the National Faceless Appeal Centre (NFAC) and CIT(A) for AYs 2016-17 & 2017-18, challenging an income determination of ₹62,92,399. The assessee contended that the orders passed by the Assessing Officer (AO) and CIT(A) were ex-parte, without affording reasonable opportunity, in violation of natural justice, and without mandatory notice u/s 148. The lead case considered was ITA No. 37/GHY/2025 for A.Y. 2016-17.
Held
The Tribunal found that the NFAC upheld the CIT(A)'s ex-parte order without considering the assessee's uploaded replies, and that the CIT(A)'s order violated Section 250(6) of the Income Tax Act by failing to state points of determination, decision, and reasons. Concluding the impugned orders were unsustainable, the Tribunal set them aside. The issue was restored to the file of the AO for fresh adjudication, with a directive to provide reasonable opportunity to the assessee and for the assessee not to seek unnecessary adjournments.
Key Issues
Whether ex-parte orders passed by the Assessing Officer and CIT(A) without affording reasonable opportunity and violating Section 250(6) of the Income Tax Act are legally sustainable, and whether the jurisdiction assumed and reassessment proceedings were valid.
Sections Cited
Section 144 of Income Tax Act, 1961, Section 148 of Income Tax Act, 1961, Section 10(26) of Income Tax Act, 1961, Section 250(6) of Income Tax Act, 1961
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
IN THE INCOME TAX APPELLATE TRIBUNAL ‘GUWAHATI’ BENCH, GUWAHATI’ BEFORE SHRI RAJESH KUMAR, AM AND SHRI MANOMOHAN DAS, JM
ITA Nos. 37 to 43/GHY/2025 (Assessment Year:2016-17) ITO, Ward North Lakhimpur Chukhu Tajo Aaykar Bhavan, Bora Biological park, Ganga Market, Itanagar, Papum Pare District Complex, D.K. Road, North Vs. Arunachal Pradesh-791111 Lakhimpur-787001, Assam (Appellant) (Respondent) PAN No. AIEPT2844F Assessee by : Shri Anil Kumar Agarwala, AR Revenue by : Shri Kausik Ray, DR Date of hearing: 08.07.2025 Date of pronouncement: 28.07.2025
O R D E R Per Rajesh Kumar, AM:
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 18.11.2024, 03.12.2024, 02.12.2024, 13.11.2024, 20.11.2024, 19.11.2024 for the AYs 2016-17 & 2017-18.
The facts and circumstances are similar in all the appeals in ITA No. 37 to 43/GHY/2025 and hence, we will take the ITA no. 37/GHY/2025 for A.Y. 2016-17 as lead case and will decide the issue. The grounds raised in ITA No. 37/GHY/2025 is as under: -
“1. For that the Learned Commissioner of Income Tax (Appeals) erred in law as well as on facts in upholding the order of the assessing officer determining total income of? 62,92,399 without affording reasonable opportunity of being heard to the appellant.
On the other hand, the learned Departmental Representative did not object to such prayer made by the assessee before the Bench.
We after hearing the submissions of the parties and perusing the material available on record, we find that impugned order passed by NeAC was upheld by NFAC without looking into the merits of the case by simply dismissing the appeal of the assessee in limine by not considering the reply uploaded by the assessee on the portal. In our opinion, the order passed by the ld. CIT (A) is in violation of Provisions of Section 250(6) of the Act. Sub-section (6) of section 250 of the Income Tax Act, 1961, mandates the ld. CIT(A) to state the point in determination, his decision and reasons in support of his conclusion. A perusal of the order of the ld. CIT(A) would indicate that it is not in consonance with mandate given in the Act. The ld. CIT(A) has not made any analysis of facts available on record, including the
In the result, all the appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 28.07.2025.
Sd/- Sd/- (MANOMOHAN DAS) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 28.07.2025 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy//
Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Guwahati
