RAJU ALI,MORIGAON V. ITO WARD- MORIGAON , MORIGAON

ITA 317/GTY/2025

AI Insights

The case involves Raju Ali, the appellant, contesting an order from the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2018-2019. The initial appeal was dismissed ex-parte due to the appellant's non-appearance and failure to provide necessary documentary evidence to substantiate his claims. The Income Tax Officer had earlier passed an assessment order under sections 147 and 144 of the Income Tax Act, citing non-compliance with a show-cause notice. The Tribunal, after considering the circumstances and the principles of natural justice, decided to remit the case back to the CIT(Appeals) for a fresh hearing, cautioning the assessee to cooperate in the proceedings.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831365 (ITAT-GUWAHATI)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 24-10-2025
• 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: 147; 144

Judgement Text

" ITA No. 317/GTY/2025 (A.Y. 2018-2019) Raju Ali 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GAUHATI ‘e-COURT’, DB, KOLKATA [Hybrid Court Hearing] Before Shri Duvvuru RL Reddy, Vice-President (KZ) & Shri Laxmi Prasad Sahu, Accountant Member I.T.A. No. 317/GTY/2025 Assessment Year: 2018-2019 Raju Ali,……………………..………………..……..Appellant Morigaon, Marigaon-782410, Assam [PAN:AGJPA9537B] -Vs.- Income Tax Officer,…………..……………..…...Respondent Ward-Morigaon, Morigaon-782410, Assam Appearances by: None appeared, Adjournment Petition filed on behalf of the assessee Shri Santosh Kumar Karnani, Addl. CIT, appeared on behalf of the Revenue Date of concluding the hearing: January 08, 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 22nd August, 2025 passed for Assessment Year 2018-19. Printed from counselvise.com ITA No. 317/GTY/2025 (A.Y. 2018-2019) Raju Ali 2 2. Shri Kishor Kumar Jain, FCA, Ld. Authorized Representative on behalf of the assessee filed a petition dated 7th January, 2026 requesting before the Bench for 15 days adjournment of hearing as he is suffering from severe teeth pain along with other ailments for the last few days and is not able to appear before the Bench. After going through the adjournment petition, we reject the adjournment petition filed by the ld. Authorized Representative on behalf of the assessee. 3. 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. 4. At the time of hearing, ld. Departmental Representative submitted that the ld. CIT(Appeals) has passed the order ex-parte 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 147 read with section 144 of the Income Tax Act due to non-compliance from the side of the assessee with regard to the show-cause notice. He pleaded to uphold the order of ld. CIT(Appeals). 5. We have heard both the sides and 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 Printed from counselvise.com ITA No. 317/GTY/2025 (A.Y. 2018-2019) Raju Ali 3 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. Considering the facts and circumstances of the case, we are inclined to set aside the order passed by the ld. CIT(Appeals) 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. 6. 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 Printed from counselvise.com ITA No. 317/GTY/2025 (A.Y. 2018-2019) Raju Ali 4 Copies to :(1) Raju Ali, Morigaon, Marigaon-782410, Assam (2) Income Tax Officer, Ward-Morigaon, Morigaon-782410, Assam (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 "