DHARAM CHAND RANKA,SILCHAR V. ITO, WARD-1, SILCHAR, SILCHAR

ITA 269/GTY/2025

AI Insights

The case involves Dharam Chand Ranka, the appellant, who contested an order from the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2017-18. The primary issue was the addition of Rs.12,20,000 as unexplained money, which the CIT(Appeals) confirmed due to the assessee's failure to provide satisfactory documentary evidence despite multiple opportunities. The Tribunal noted the absence of the assessee during the hearing and decided to remit the case back to the CIT(Appeals) for a fresh examination, highlighting the need for adherence to the principles of natural justice.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831364 (ITAT-GUWAHATI)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 10-09-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

" ITA No. 269/GTY/2025 (A.Y. 2017-2018) Dharam Chand Ranka 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GAUHATI ‘e-COURT’, SMC, KOLKATA [Hybrid Court Hearing] Before Shri Duvvuru RL Reddy, Vice-President (KZ) & Shri Laxmi Prasad Sahu, Accountant Member I.T.A. No. 269/GTY/2025 Assessment Year: 2017-2018 Dharam Chand Ranka,…………………..……..Appellant C/o. Meena Store, Premtala, Silchar-788001, Assam [PAN:ABJPR4213Q] -Vs.- Income Tax Officer,…………..……………..…...Respondent Ward-1, Silchar, Aayakar Bhawan, PWD Road, Silchar-788001, Assam Appearances by: None, appeared filed on behalf of the assessee Shri Santosh Kumar Karnani, Addl. CIT, appeared on behalf of the Revenue Date of concluding the hearing: January 05, 2026 Date of pronouncing the order: January 22, 2026 O R D E R Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 13th February, 2025 passed for Assessment Year 2017-18. Printed from counselvise.com ITA No. 269/GTY/2025 (A.Y. 2017-2018) Dharam Chand Ranka 2 2. None appeared on behalf of the assessee at the time of hearing. Therefore, we have decided to dispose of the appeal after hearing the ld. Departmental Representative and perusing the material available on record. 3. At the time of hearing, ld. Departmental Representative stated that the ld. CIT(Appeals) has passed the order ex-parte confirming the addition of Rs.12,20,000/- as unexplained money of the assessee as the assessee failed to produce satisfactory documentary evidences in support of his claim inspite of sufficient opportunities given. He also submitted that even the assessment order has been passed under section 143 (3) of the Income Tax Act determining the total income of the assessee at Rs.13,08,110/- as the assessee did not offer any explanation about the source of cash deposit during demonetization period. He, therefore, supported the order of ld. CIT(Appeals). 4. We have perused the material available on record. A perusal of the impugned order clearly shows that as there was no response to the notices to substantiate the claim with documentary evidences and submissions, ld. CIT(Appeals) confirmed the addition made by the ld. Assessing Officer. It is also evident that the ld. CIT(Appeals) has not discussed the issue on merits and dismissed the appeal due to non-appearance. We also find that the assessment order has been passed u/s. 143(3) as the assessee did not offer any explanation about the source of cash deposit during demonetization period and remained non-compliant in support of the claim. Considering the facts and circumstances of the case, we are inclined to set aside the order passed by the ld. CIT(Appeals) Printed from counselvise.com ITA No. 269/GTY/2025 (A.Y. 2017-2018) Dharam Chand Ranka 3 and in order to meet the principle of natural justice, remit the matter back to the file of the ld. CIT(Appeals) with a direction to provide one more opportunity of being heard to the assessee. At the same breath, we also hereby caution the assessee to promptly co-operate with the proceedings before the ld. CIT(Appeals) failing which the ld. CIT(Appeals) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on the record. Thus, the grounds raised by the assessee are partly allowed for statistical purposes. 5. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order pronounced in the open Court on 22/01/2026. Sd/- Sd/- (Laxmi Prasad Sahu) (Duvvuru RL Reddy) Accountant Member Vice-President Kolkata, the 22nd day of January, 2026 Copies to :(1) Dharam Chand Ranka, C/o. Meena Store, Premtala, Silchar-788001, Assam (2) Income Tax Officer, Ward-1, Silchar, Aayakar Bhawan, PWD Road, Silchar-788001, Assam Printed from counselvise.com ITA No. 269/GTY/2025 (A.Y. 2017-2018) Dharam Chand Ranka 4 (3) CIT(Appeals), NFAC, Delhi; (4) CIT - ; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha Printed from counselvise.com "