Income Tax Appellate Tribunal - Gauhati
Brindaban Chakrabarty,Barpeta vs Income Tax Officer, Barpeta on 13 March, 2026
IN THE INCOME TAX APPELLATE TRIBUNAL 'GAUHATI BENCH', GUWAHATI
BEFORE SHRIDUVVURU RL REDDY, VP
AND
SHRI RAJESH KUMAR, AM
ITA No.310/GTY/2025
( Assessment Year: 2018-19)
Brindaban Chakrabarty Income Tax Officer,
Nakuchi Pathar, Bajali, Barpeta - W ard, Barpeta Road, Barpeta -
781352, Assam Vs. 781315, Assam
(Appellant) (Respondent)
PAN No. AYNPC8828P
Assessee by : None
Revenue by : Shri Dipak Singh, DR
Date of hearing: 10.03.2026
Date of pronouncement: 13.03.2026
ORDER
PER BENCH:
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 20.08.2025 for the AY 2018-19.
2. The only issue raised by the assessee in the various grounds of appeal is against the order of ld. CIT (A) confirming the addition of ₹4,86,130/- as made by the ld. AO u/s 69 of the Income-tax Act, 1961 (the Act) in respect of opening stock for the reason that the tax auditor has not filled the figure of previous year in clause 40 of Form 3CD.
3. At the outset, we observe from the appellate order that the ld. CIT (A) has given a finding that despite repeated opportunity to the assessee, the assessee has not filed any evidences in defense of his Page | 2 ITA No. 310/GTY/2025 Brindaban Chakrabarty; A.Y. 2018-19 case and therefore, the appeal was dismissed. Therefore, we are restoring the case to the file of the ld. CIT (A) with a direction to re- adjudicate the matter after affording a reasonable opportunity of hearing to the assessee.
4. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 13.03.2026.
Sd/- Sd/-
(RAJESH KUMAR) (DUVVURU RL REDDY)
( ACCOUNTANT MEMBER ) (VICE PRESIDENT)
Guwahati, Dated: 13.03.2026
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:
1. The Appellant
2. The Respondent
3. CIT
4. DR, ITAT,
5. Guard file.
BY ORDER,
True Copy//
Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Guwahati