NAGHMA KHAN ,GUWAHATI V. ITO, WARD 2(1), GUWAHTI , GUWAHATI

ITA 192/GTY/2025

AI Insights

This case involves an appeal by the assessee, Naghma Khan, against the order of the National Faceless Appeal Centre, Delhi, for the Assessment Year 2017-18. The appeal was initially delayed by 380 days, for which a condonation petition was filed. The tribunal found the reasons for the delay to be genuine and admitted the appeal for adjudication. Both the ld. CIT (A) and the ld. AO had previously decided the case ex-parte due to the assessee's failure to appear or file submissions. The tribunal, emphasizing the importance of justice, restored the case to the ld. CIT (A) for a fresh decision on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779028 (ITAT-GUWAHATI)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 15-07-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAUSIK RAY
• Assessee Lawyers: DHIRAJ LAKHOTIA; KHUSHI KUNDU; ARS

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH (Through Virtual hearing at Kolkata) BEFORE SHRI RAJESH KUMAR, AM AND SHRIMANOMOHAN DAS, JM, JM ITA No.192/GTY/2025 (Assessment Year:2017-18) Naghma Khan House No.17, Rani Bazar Building, 3rd Floor Fancy Bazar Guwahati, Guwahati-781001, Assam Vs. ITO, Ward 2(1), Aaykar Bhawan Poorva, Christian Basti, GS Road, Guwahati, Assam (Appellant) (Respondent) PAN No. AQXPK3295Q Assessee by : Shri Dhiraj Lakhotia & Ms. Khushi Kundu, ARs Revenue by : Shri Kausik Ray, DR Date of hearing: 17.09.2025 Date of pronouncement: 16.10.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 24.04.2024 for the AY 2017-18. 02. At the outset, we observe that there is delay in filing the appeal by 380 days for which condonation petition has been filed by the assessee stating the reasons for delayed filing of appeal. 03. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for genuine and Bonafide reasons and accordingly condoned and appeal is admitted for adjudication. 04. After hearing the rival contentions and perusing the materials available on record, we find that the ld. CIT (A) as well as the ld. AO Printed from counselvise.com Page | 2 ITA No.192/GTY/2025 Naghma Khan; A.Y. 2017-18 have decided the case ex-parte when the assessee failed to appear or file the submissions on the various dates/opportunities allowed by these respective authorities. Under these circumstances, we are of the view that the ends of justice would be well served if the appeal is restored to the file of the ld. CIT (A) for fresh adjudication. Accordingly, we restore this case to the file of the ld. CIT (A) with a direction to decide the same on the merit after affording a reasonable opportunity of hearing to the assessee. 05. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 16.10.2025. Sd/- Sd/- (MANOMOHAN DAS) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 16.10.2025 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Guwahati 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. Printed from counselvise.com "