MIKOLAS LYNGDOH,EAST JAINTIA HILLS DISTRICT vs. INCOME TAX OFFICER, DELHI
Facts
The assessee, Mikolas Lyngdoh, appealed against a reassessment order for AY 2017-18, claiming exemption under Section 10(26) as a Scheduled Tribe residing in Meghalaya's Sixth Schedule area, with income derived from coal, broomsticks, and agricultural produce within the same region. A significant cash deposit was treated as unexplained money under Section 69A by the authorities. The assessee did not appear before the lower authorities, leading to ex-parte orders.
Held
The Tribunal, with no objection from the Departmental Representative, set aside the orders of both the CIT(A) and the Assessing Officer. The matter was remitted back to the AO for a fresh assessment (de novo) to provide the assessee a proper opportunity to present evidence regarding the Section 10(26) exemption claim, which had not been submitted to the lower authorities.
Key Issues
Whether the ex-parte reassessment proceedings were valid; whether the assessee's income from tribal areas is exempt under Section 10(26); and whether the cash deposit constitutes unexplained money under Section 69A.
Sections Cited
Section 250, Section 147, Section 144B, Section 148, Section 10(26), Article 366(25), Sixth Schedule, Section 69A, Section 252, Rule 34(4)
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Income Tax Appellate Tribunal, GUWAHATI BENCH AT KOLKATA
Before: SRI MANOMOHAN DAS & SRI RAKESH MISHRA
आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री मनमोहन दास, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SRI MANOMOHAN DAS, JUDICIAL MEMBER & SRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 77/GTY/2024 Assessment Year: 2017-18 Mikolas Lyngdoh Income Tax Officer, Delhi Vs. (Appellant) (Respondent) PAN: AEQPL2942G Appearances: Assessee represented by : None. Department represented by : Kausik Ray, JCIT Date of concluding the hearing : January 1st, 2025 Date of pronouncing the order : January 17th, 2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for the AY 2017-18 dated
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Assistant Registrar ITAT, Kolkata Benches Kolkata
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