THAN KHUPA HMAR,CHAMPHAI V. DDIT,ACIT SILCHAR, SILCHAR

ITA 112/GTY/2025

AI Insights

The case involves Than Khupa Hmar, the appellant, who appealed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The appellant had initially not filed a return for the Assessment Year 2018-19 but later filed in response to a notice under Section 148 of the Income Tax Act, 1961. The AO made several additions to the income reported, which were contested by the appellant. The CIT(A) dismissed the appeal ex parte due to non-compliance with notices. The ITAT found that the basic fact-finding was not done at the AO level and remanded the case back to the AO.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716960 (ITAT-GUWAHATI)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 05-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Set aside; Business income
• Section: 148

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. 112/GTY/2025 Assessment Year: 2018-19 Than Khupa Hmar, Bethel Veng, Champhai, Mizoram, Aizawl - 796001 [PAN: ALAPH7715A] .....................…...……………....Appellant vs. DDIT, ACIT, Silchar, Silchar.DCIT@ Incometax.gov.in Silchar ...…..…................................. Respondent Appearances by: Assessee represented by : Adj. Petition Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 13.08.2025 Date of pronouncing the order : 21.08.2025 ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. The present appeal arises from the order 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 05.03.2025. 1.1 In this case, the appellant had moved for an adjournment but it was decided to proceed ahead with the adjudication with the help of Ld. DR. 1.1 It is seen that in this case, the assessee did not file his return of income for AY 2018-19. However, in response to notice u/s 148 of the Act, a return of income was filed on 16.07.2022. Thereafter, the Ld. AO made Printed from counselvise.com I.T.A. No. 112/GTY/2025 Than Khupa Hmar 2 three additions in respect of cash deposits (Rs. 5,10,32,368/-); addition in respect of business income (Rs. 2,11,02,315/-); and addition in respect of interest income (Rs. 10,55,804/-). The assessee carried this matter before the Ld. CIT(A), where he could not succeed mainly on account of the fact that the notices issued for hearing in the matter did not elicit any response and hence the appeal was disposed of in an exparte manner. 1.2 Aggrieved with this action, the assessee has filed this appeal before the ITAT with 23 grounds. Through these grounds, the legality of assuming jurisdiction by the Ld. AO has been challenged as also the action u/s 148A has been challenged as being allegedly illegal. We find that the legality surrounding the assumption of jurisdiction was also raised before the Ld. CIT(A), but due to non-compliance to the notices issued by the Ld. CIT(A), no any cognizance was taken of this specific issue. 2. Before us, the Ld. DR took us through the Ld. AO’s order as also the order of the Ld. CIT(A) and stated that since the fact finding could not be done at the basic level of the Ld. AO hence this matter could, at best, be remanded to the file of Ld. AO. The Ld. DR pointed out that the order u/s 148A(d) of the Act was passed on 04.04.2022 without the benefit of any reply from the assessee’s side. 3. We have carefully perused the orders of Ld. AO/CIT(A) and have gone through the grounds of appeal also. It is seen that neither before the Ld. AO nor before the Ld. CIT(A) did the assessee make any presentation of facts. In fact, the opportunity provided u/s 148A(b) of the Act was also not availed of. Considering the totality of facts and circumstances of this case, we deem it fit to set aside the impugned order and remand the issue back to the file of Ld. AO for considering the submissions of the assessee and thereby passing a speaking order in the matter. The assessee would do well to present the facts and his objections, if any, before the Ld. AO and invariably cooperate in the assessment proceedings. Printed from counselvise.com I.T.A. No. 112/GTY/2025 Than Khupa Hmar 3 4. In result, this appeal is allowed for statistical purposes. Order pronounced on 21.08.2025 Sd/- Sd/- [Manomohan Das] [Sanjay Awasthi] Judicial Member Accountant Member Dated: 21.08.2025 AK, Sr. PS Copy of the order forwarded to: 1. The Appellant 2. The Respondent 3. CIT(A)- 4. CIT- 5. CIT(DR) //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com "