DIGANTA DAS,BARPETA ROAD vs. INCOME TAX OFFICER, WARD, BARPETA ROAD, BARPETA

PDF · subscribers
ITA 228/GTY/2025Status: DisposedITAT Guwahati09 February 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal observed that the CIT(A) passed an ex parte order without adjudicating the case on merits. In the interest of natural justice, the matter was remanded back to the CIT(A) for fresh adjudication after providing sufficient opportunity of hearing.

What were the facts?

The Assessing Officer made an addition of Rs. 33,17,920/- as undisclosed business income. The assessee's appeal before the CIT(A) was dismissed ex parte due to non-compliance. The assessee then filed an appeal before the ITAT.

What were the issues?

Whether the CIT(A) was justified in passing an ex parte order without considering the merits of the case and if a fresh opportunity of hearing should be granted.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH

Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RAKESH MISHRA

order

: February 09, 2026 ORDER

Per Pradip Kumar Choubey, Judicial Member:

1.

This appeal filed by the assessee is directed against the order dated 11.06.2025 of the NFAC, Delhi (hereinafter referred to as the “CIT(A)”) passed u/s 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2019–20.

2.

Brief facts of the case are that in this case, the Assessing Officer completed the assessment 147 r.w.s. 144 r.w.s. 144B of the Act by making addition of Rs.33,17,920/- as undisclosed business income.

3.

Aggrieved by the said order, the assessee filed an appeal before the CIT(A) wherein the ld. CIT(A) dismissed the appeal of the assessee by passing an ex parte order due to non-compliance on various dates on the part of the assessee.

4. Aggrieved and dissatisfied, the assessee is in appeal before us. At the time of hearing, the Ld. AR submits that the Assessing Officer passed an order u/s 144 and CIT(A) also passed an ex parte order without considering into the case on merits. The Ld. AR therefore prayed for one fresh opportunity may be given to prove his case.

5.

The Ld. DR did not make any objection to the above proposal of the ld. AR.

6.

We have considered the submissions of the counsels of the respective parties and perused the material available on record. We find that the ld. CIT(A) has passed ex parte order without adjudicating the case on merits. Under the circumstances and in the interest of natural justice, we deem it appropriate to remand the matter back to the file of ld. CIT(A) with the direction to adjudicate the matter afresh after providing sufficient opportunity of hearing and pass a fresh order in accordance with law. The assessee is directed to fully cooperate in remand proceedings.

7.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Kolkata, the 9th February, 2026.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →