MAKEN LONGERMONGLA,DIMAPUR V. ITO, WARD 1, DIMAPUR, DIMAPUR

ITA 200/GTY/2024

AI Insights

The case involves two appeals by the same assessee, Maken Longermongla, against the orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the assessment years 2016-17 and 2017-18. The appeals were heard by the Income Tax Appellate Tribunal, Guwahati Bench. The primary issue was the assessee's inability to comply and present facts due to improper advice from his tax counsel. Both the assessee's representative and the Department's representative agreed that the cases should be remanded back to the AO for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669555 (ITAT-GUWAHATI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside; Opportunity of being heard

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 199/GTY/2024 Assessment Year 2016-17 & I.T.A. No. 200/GTY/2024 Assessment Year 2017-18 Maken Longermongla, Imkonglenden Colony, Ward-20, Dimapur - 797112 [PAN: AESPL1794C] .....................…...……………....Appellant vs. ITO, Ward-1, Dimapur, Purana Bazar, Dimapur - 797116 ............…..…..................... Respondent Appearances by: Assessee represented by : Anil Kumar Agarwal, FCA Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 10.06.2025 Date of pronouncing the order : 25.06.2025 ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. This is a batch of two appeals pertaining to the same assessee. Since, the issues are inter-connected, hence, these two cases are being disposed of through a single order. 2. The present two appeals emanate from the orders under Section 250 of Income Tax Act, 1961 (hereafter “the Act”) passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter “the Ld. CIT(A)”] dated 31.07.2024. I.T.A. Nos. 199 & 200/GTY/2024 Maken Longermongla 2 2.1 In these two cases, the Ld. AR prayed that due to the fact that the assessee was improperly advised by the tax counsel retained by him, hence no compliance could be made before the Ld. CIT(A) in response to notices issued from his office. The Ld. AR pointed out that in ITA No. 199/Gty/2024, this fact is recorded on page 7 para 3 of the impugned order and in ITA No. 200/Gty/2024 also this fact is recorded at page 7 in para 3 of the impugned order for that year. It was also pointed out that even before the Ld. AO, the assessee had not been able to make any presentation of facts. In light of these facts, it was prayed that the matter may be remanded back to the file of Ld. AO so that the assessee has one more opportunity of presenting the facts. 2.2 The Ld. DR while relying on the orders of authorities below, stated that he would have no objection if these two cases would go back to the Ld. AO for fresh assessment orders. 3. We have considered the rival submissions and also gone through the records. We feel that in the interest of substantive justice, the assessee deserves a chance to prove his case before the Ld. AO and therefore, we set aside the impugned order and remand both these cases to the file of Ld. AO for fresh assessment order. Needless to say, that the assessee would do well to cooperate in the assessment proceedings and be alert in responding to notices issued by the Ld. Assessing Officer. The Ld. AO would, of course, provide ample opportunity of being heard. 4. With these remarks, these two appeals of the assessee are allowed for statistical purposes. Order pronounced on 25.06.2025 Sd/- Sd/- [Manomohan Das] [Sanjay Awasthi] Judicial Member Accountant Member Dated: 25.06.2025 I.T.A. Nos. 199 & 200/GTY/2024 Maken Longermongla 3 AK, Sr. PS Copy of the order forwarded to: 1. Maken Longermongla 2. ITO, Ward-1, Dimapur 3. CIT(A)- 4. CIT- 5. CIT(DR) //True copy// By order Assistant Registrar, Kolkata Benches "