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

ITA 228/GTY/2025

AI Insights

The case involves an appeal by Diganta Das against the order of the CIT(A), which was passed ex parte due to non-compliance by the assessee on various dates. The original assessment by the Assessing Officer added Rs.33,17,920 as undisclosed business income under sections 147, 144, and 144B of the Income-tax Act, 1961. The Tribunal found that both the Assessing Officer and the CIT(A) had not adjudicated the case on its merits, leading to the decision to remand the case back to the CIT(A) for a fresh assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 836331 (ITAT-GUWAHATI)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2019-2020
• Appeal Filed On: 11-08-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Business income; Principle of natural justice

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH VIRTUAL BENCH AT KOLKATA BEFORE SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.228/GTY/2025 Assessment Year: 2019-20 Diganta Das………….…....……..………………….……….……….……Appellant Ward No.10, Near Binapani Nursing Home, Barpeta Road, Barpeta, Assam-781315.. [PAN: AGEPD4247N] vs. ITO, Ward-Barpeta………………...……………..…….....……...…..…..Respondent Appearances by: Shri Sidhant Sharma, FCA, appeared on behalf of the appellant. Shri Santosh Kumar Karnani, Addl. CIT, appeared on behalf of the Respondent. Date of concluding the hearing : January 29, 2026 Date of pronouncing the order : February 09, 2026 ORDER Per Pradip Kumar Choubey, Judicial Member: 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. Printed from counselvise.com ITA No.228/GTY/2025 2 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. Sd/- Sd/- [Rakesh Mishra] [Pradip Kumar Choubey] Accountant Member Judicial Member Dated: 09.02.2026. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- , 5. CIT(DR), Printed from counselvise.com ITA No.228/GTY/2025 3 //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com "