RAMESH GUPTA,GUWAHATI V. ACIT, CENTRAL CIRCLE-2, GUWAHATI, GUWAHATI

ITA 338/GTY/2025

AI Insights

This case involves a series of appeals by the assessee, Sri Ramesh Gupta, against the orders passed by the Commissioner of Income Tax (Appeals), Central NER, Guwahati, for the assessment years 2016-17 to 2022-23. The appeals were filed following a search and survey operation that led to the reopening of the assessee's case under sections 147/148 of the Income Tax Act, 1961. The primary contention in the appeals was the alleged lack of opportunity provided to the assessee to rebut the findings of the Assessing Officer (AO) and the non-consideration of his submissions on the merits of the case. The ITAT noted the assessee's failure to provide supporting documents during the appellate proceedings and decided to remit the matter back to the CIT(A) for a fresh decision, emphasizing the need for the assessee to substantiate his claims with adequate documentation.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 834096 (ITAT-GUWAHATI)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2019-2020
• Appeal Filed On: 31-10-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANTOSH KR. KARNANI
• Assessee Lawyers: S. JHAJHARIA
• Keywords: Opportunity of being heard; Reasonable cause; Rectification of order
• Section: 143(3); 132

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 336-343/GTY/2025 Assessment Years : 2016-17 to 2022-23 Sri Ramesh Gupta, C/o M/s Salarpuria Jajodia & Co., 7, C.R. Avenue, 3rd Floor, Kolkata - 700072 [PAN: ACPPG9928E] Vs. ACIT, Central Circle-2, Guwahati, Aayakar Bhawan, Christian Basti, G.S. Road, Guwahati - 781005 APPELLANT RESPONDENT Assessee by : Shri S. Jhajharia, AR Revenue by : Shri Santosh Kr. Karnani, Addl. CIT Date of hearing : 02.02.2026 Date of Pronouncement : 06.02.2026 O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER: This is a batch of 8 appeals filed by the assessee against the separate orders passed u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals), Central NER, Guwahati [hereafter “the Ld. CIT(A)] challenging the orders of Ld. CIT(A). Since the issues raised by the assessee are similar for all the years. For the sake of convenience, we are passing a common order for Printed from counselvise.com 2 ITA Nos. 336-343/Gty/2025 Sri Ramesh Gupta all the appeals. The appeals of the order passed by the Ld. CIT(A) are as under: ITA No. AY Order against which passed before CIT(A) DIN & Order No. Date of order 336/Gty/2025 2016-17 147/153C ITBA/APL/S/250/202 5-26/1079861216(1) 22.08.2025 337/Gty/2025 2018-19 147 ITBA/AST/S/147/202 3-24/10633633251(1) 26.03.2024 338/Gty/2025 2019-20 147 ITBA/APL/S/250/202 5-26/1079865336(1) 22.08.2025 339/Gty/2025 2020-21 147 ITBA/AST/S/147/202 3-24/1063365766(1) 26.03.2024 340/Gty/2025 2022-23 143(3) ITBA/APL/S/250/202 5-26/1079873745(1) 22.08.2025 341/Gty/2025 2018-19 154 r.w.s. 270A ITBA/APL/S/250/202 5-26/1079863947(1) 22.08.2025 342/Gty/2025 2019-20 154 r.w.s. 270A ITBA/APL/S/250/202 5-26/1079870348(1) 22.08.2025 343/Gty/2025 2020-21 154 r.w.s. 270A ITBA/APL/S/250/202 5-26/1079873225(1) 22.08.2025 2. Briefly stated the facts of the case are that consequent upon search and survey, the case of the assessee was reopened u/s 147/148 of the Act and assessment was completed after making certain adjustments as per the assessment orders passed by the AO and rectification order passed u/s 154 of the Act for the different Printed from counselvise.com 3 ITA Nos. 336-343/Gty/2025 Sri Ramesh Gupta assessment year which is placed on record against which the assessee filed appeal before the Ld. CIT(A). During the course of appellate proceedings, the assessee had filed detailed statement, the appeal of the assessee was admitted and fixing the case for hearing on different dates, the assessee furnished reply only on 12.02.2025 without any supporting documentary evidences in support of his submission/appeal till the date of order of passing by the Ld. CIT(A). In all the appeals and the Ld. CIT(A) also noted that the assessee has been found to show complete disregard to the notices issued u/s 250 of the Act. Additionally, in the course of appellate proceedings, he has also not offered any reasonable cause for non-compliance to such notice till the date of order, only he filed common submissions for all the years on 12.02.2025. Accordingly, he observed that for substantiating his claim with reasonable evidence the assessee is not interested in pursuing the appeal. The law aids those who are vigilant, not those who sleep upon their rights. This principle is embodied in the well-known latin dictum, “vigilantibus non dormientibus jura subveniunt”. The conduct of the assessee, as inferred from the aforesaid paragraphs, proves that the appellant fails on this principle of equity. He relied on the various other judgments quoted in his order, accordingly, he dismissed the appeal of the assessee. 3. Aggrieved from the order of ld. CIT(A) the assessee is in appeal before the ITAT. 4. The Ld. Counsel reiterated the submissions made on 12.02.2025 and submitted that the Ld. CIT(A) has not given proper opportunity to the assessee to rebut the findings of the AO and he also submitted that the submissions of the assessee has not been considered on merits of the case. Further, he requested, undertook that if one more chance is Printed from counselvise.com 4 ITA Nos. 336-343/Gty/2025 Sri Ramesh Gupta given to the assessee, the assessee will comply of the revenue authorities notices with cogent documents. 5. On the other hand, the Ld. DR relied on the order of lower authorities and objected for giving one more chance to the assessee and further submitted that during the appellate proceedings, various opportunities were granted to the assessee but he filed written submission only on one occasion i.e. 12.02.2025 without any supporting documents and he was aware about the proceedings, therefore the Ld. CIT(A) is justified to dismiss the appeal of the assessee for want of proper documentation/evidences. 6. Considering the rival submission and perusing the entire material available on record and orders of authorities below. The case of the assessee was reopened u/s 147/148 of the Act consequent upon such carried out u/s 132 of the Act and survey u/s 133(A) of the Act and assessment was completed on the basis of documents found and his statement recorded. During the course of appellate proceedings before the Ld. CIT(A) and Ld. CIT(A) issued various notices and assessee filed a reply only on 12.02.2025 for all the years and thereafter not any further documents/evidences were filed. The Ld. CIT(A) observed that the assessee has not filed any supporting documents/evidences in support of his written submissions. During the course of hearing before us the legal grounds raised by the assessee were not argued by the Ld. Counsel. Therefore, these are dismissed as not argued. Considering the merits/facts of the case and interests of justice, we are remitting this issue back to the file of Ld. CIT(A) for afresh adjudication and decide the issue as per law after giving reasonable opportunity of being heard to the assessee. The assessee is directed to substantiate his case with cogent documents in support of his claim and not seek unnecessary Printed from counselvise.com 5 ITA Nos. 336-343/Gty/2025 Sri Ramesh Gupta adjournments for early disposal of the case. In case of failure, no second leniency shall be granted to the assessee. 7. In the result, the appeals filed by the assessee in ITA Nos. 336/Gty/2025 to 343/Gty/2025 are partly allowed for statistical purposes. A common order passed shall be kept in the respective case files. Order pronounced on 06.02.2026. Sd/- Sd/- (George Mathan) (Laxmi Prasad Sahu) Judicial Member Accountant Member Dated: 06.02.2026 AK, Sr. P.S. Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com "