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Facts
The assessee's appeals were filed after the Ld. CIT(A) dismissed their appeals for non-compliance and lack of evidence. The assessee had received multiple notices but only provided a single reply on 12.02.2025, without supporting documents, for all assessment years.
Held
The Tribunal noted the assessee's consistent disregard for notices and failure to provide evidence. The legal grounds were not argued, and the assessee did not demonstrate vigilance in pursuing their appeal. The matter was remitted back to the Ld. CIT(A) for fresh adjudication.
Key Issues
Whether the Ld. CIT(A) was justified in dismissing the appeals due to non-compliance and lack of supporting documents, and whether the assessee was given adequate opportunity to present their case.
Sections Cited
Section 147, Section 148, Section 132, Section 133(A), Section 250, Section 154
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI
O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER:
This is a batch of 8 appeals filed by the assessee against the separate orders passed u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals), Central NER, Guwahati [hereafter “the Ld. CIT(A)] challenging the orders of Ld. CIT(A). Since the issues raised by the assessee are similar for all the years. For the sake of convenience, we are passing a common order for Order against DIN & Order No. Date of which passed order before CIT(A)
336/Gty/2025 2016-17 147/153C ITBA/APL/S/250/202 22.08.2025 5-26/1079861216(1) 337/Gty/2025 2018-19 147 ITBA/AST/S/147/202 26.03.2024 3-24/10633633251(1) 338/Gty/2025 2019-20 147 ITBA/APL/S/250/202 22.08.2025 5-26/1079865336(1) 339/Gty/2025 2020-21 147 ITBA/AST/S/147/202 26.03.2024 3-24/1063365766(1) 340/Gty/2025 2022-23 143(3) ITBA/APL/S/250/202 22.08.2025 5-26/1079873745(1)
341/Gty/2025 2018-19 154 r.w.s. ITBA/APL/S/250/202 22.08.2025 270A 5-26/1079863947(1)
342/Gty/2025 2019-20 154 r.w.s. ITBA/APL/S/250/202 22.08.2025 270A 5-26/1079870348(1)
343/Gty/2025 2020-21 154 r.w.s. ITBA/APL/S/250/202 22.08.2025 270A 5-26/1079873225(1)
Briefly stated the facts of the case are that consequent upon search and survey, the case of the assessee was reopened u/s 147/148 of the Act and assessment was completed after making certain adjustments as per the assessment orders passed by the AO and rectification order passed u/s 154 of the Act for the different
Sri Ramesh Gupta assessment year which is placed on record against which the assessee filed appeal before the Ld. CIT(A). During the course of appellate proceedings, the assessee had filed detailed statement, the appeal of the assessee was admitted and fixing the case for hearing on different dates, the assessee furnished reply only on 12.02.2025 without any supporting documentary evidences in support of his submission/appeal till the date of order of passing by the Ld. CIT(A). In all the appeals and the Ld. CIT(A) also noted that the assessee has been found to show complete disregard to the notices issued u/s 250 of the Act. Additionally, in the course of appellate proceedings, he has also not offered any reasonable cause for non-compliance to such notice till the date of order, only he filed common submissions for all the years on 12.02.2025. Accordingly, he observed that for substantiating his claim with reasonable evidence the assessee is not interested in pursuing the appeal. The law aids those who are vigilant, not those who sleep upon their rights. This principle is embodied in the well-known latin dictum, “vigilantibus non dormientibus jura subveniunt”. The conduct of the assessee, as inferred from the aforesaid paragraphs, proves that the appellant fails on this principle of equity. He relied on the various other judgments quoted in his order, accordingly, he dismissed the appeal of the assessee.
Aggrieved from the order of ld. CIT(A) the assessee is in appeal before the ITAT.
The Ld. Counsel reiterated the submissions made on 12.02.2025 and submitted that the Ld. CIT(A) has not given proper opportunity to the assessee to rebut the findings of the AO and he also submitted that the submissions of the assessee has not been considered on merits of the case. Further, he requested, undertook that if one more chance is
On the other hand, the Ld. DR relied on the order of lower authorities and objected for giving one more chance to the assessee and further submitted that during the appellate proceedings, various opportunities were granted to the assessee but he filed written submission only on one occasion i.e. 12.02.2025 without any supporting documents and he was aware about the proceedings, therefore the Ld. CIT(A) is justified to dismiss the appeal of the assessee for want of proper documentation/evidences.
Considering the rival submission and perusing the entire material available on record and orders of authorities below. The case of the assessee was reopened u/s 147/148 of the Act consequent upon such carried out u/s 132 of the Act and survey u/s 133(A) of the Act and assessment was completed on the basis of documents found and his statement recorded. During the course of appellate proceedings before the Ld. CIT(A) and Ld. CIT(A) issued various notices and assessee filed a reply only on 12.02.2025 for all the years and thereafter not any further documents/evidences were filed. The Ld. CIT(A) observed that the assessee has not filed any supporting documents/evidences in support of his written submissions. During the course of hearing before us the legal grounds raised by the assessee were not argued by the Ld. Counsel. Therefore, these are dismissed as not argued. Considering the merits/facts of the case and interests of justice, we are remitting this issue back to the file of Ld. CIT(A) for afresh adjudication and decide the issue as per law after giving reasonable opportunity of being heard to the assessee. The assessee is directed to substantiate his case with cogent documents in support of his claim and not seek unnecessary
In the result, the appeals filed by the assessee in to 343/Gty/2025 are partly allowed for statistical purposes. A common order passed shall be kept in the respective case files.
Order pronounced on 06.02.2026.