LSJ BIOTECH PRIVATE LIMITED,IGC,AIDC, BALIPARA,TEZPUR,GHORAMARI,SONITPUR,ASSAM vs. INCOMETAX OFFICER,WARD-1,AAYAKAR BHAWAN,EX POLICE LINE,TEZPUR, AAYAKAR BHAWAN,EX POLICE LINE,TEZPUR

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ITA 465/GTY/2026Status: DisposedITAT Guwahati03 September 2026AY 2021-224 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the CIT(A)'s order and remanded the matter, allowing the assessee to file a condonation of delay application. The CIT(A) is directed to consider this application and then decide the appeal on merits.

What were the facts?

The assessee's deduction claim under Section 80-IC/IE was disallowed in an intimation under Section 143(1). The assessee appealed to the CIT(A), but the appeal was dismissed due to delay and latches.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal solely on grounds of delay without considering a condonation application. The primary issue is the procedural correctness of dismissing an appeal for delay without allowing the assessee an opportunity to explain.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 80-IC,Section 80-IE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, GUWAHATI

For Appellant: Shri Siddharth Baruah, AR
For Respondent: Shri P.S. Thuingaleng, CIT-DR
Hearing: 01.09.2026Pronounced: 03.09.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, GUWAHATI (Through Virtual hearing at Kolkata) SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI YOGESH KUMAR US, JUDICIAL MEMBER

ITA No. 465/GTY/2026 Assessment Year: 2021-22

LSJ Biotech Private Limited, Vs. Income Tax Officer, Ward-1, IGC, AIDC, Balipara, Tezpur, Aayakar Bhawan, Ex- Police Line, Tezpur - Ghoramari, Sonitpur, Assam – 784001 Tezpur - 784105 PAN: AAECD3375Q APPELLANT RESPONDENT

Assessee by : Shri Siddharth Baruah, AR Revenue by : Shri P.S. Thuingaleng, CIT-DR

Date of hearing : 01.09.2026 Date of Pronouncement : 03.09.2026

O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER This is an appeal filed by the assessee against the order passed by the Ld. Addl/Joint Commissioner of Income Tax (Appeals), 1 Kolkata [hereinafter referred to as “the Ld. CIT(A)] dated 24.02.2026, DIN & Order No. ITBA/APL/S/250/2025-26/1086466240(1) for the assessment year 2021-22.

2 ITA No. 465/GTY/2026 LSJ Biotech Private Limited 2. Brief facts of the case are that, intimation came to be passed u/s 143(1) of the Act on 13.11.2022 by CPC, Bengaluru by disallowing deduction claimed u/s 80-IC/IE of the Act. Aggrieved aforementioned intimation dated 13.11.2022, assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 24.02.2026, dismissed the Appeal of the Assessee on delay in latches. As against the order of the Ld. CIT(A) dated 24.02.2026, assessee filed the present appeal.

3.

Considering the issue involved in the present appeal, we deem it fit to decide the appeal on hearing of Ld. Counsel for the assessee and the Ld. Department's Representative and perused the material available on record.

4.

The Ld. Departmental Representative vehemently submitted that the Assessee has not filed any application for condonation of delay. Though there was delay in filing the first appeal before the Ld. CIT(A). Therefore, contended that the Ld. CIT(A) has rightly dismissed the first appeal of the assessee on delay in latches.

5.

We have heard the rival submission and perusing the entire material available on record. It is found from the order of the CIT(A), that Assessee has not filed application for condonation of delay, wherein in Form No.35, Assessee claimed that there is no delay in filing the Appeal. However, the Ld. CIT(A) dismissed the appeal on delay in latches. Considering the above facts and circumstances of the case, we set aside

3 ITA No. 465/GTY/2026 LSJ Biotech Private Limited the order the Ld. CIT(A) and remand the matter to the file of the CIT(A) by reserving the liberty to the assessee to file application for condonation of delay explaining the cause for delay in filing the first Appeal. If such application/ explained is filed by the assessee, the Ld. CIT(A) is directed to consider the same and decide on delay in filing the first appeal and thereafter decide the Appeal in accordance with law.

6.

In the result, appeal of the assessee is partly allowed for statistical purposes.

Order pronounced on 03.09.2026. Sd/- Sd/-

(Yogesh Kumar US) (Laxmi Prasad Sahu) Judicial Member Accountant Member Dated: 03.09.2026 AK, Sr. P.S.

4 ITA No. 465/GTY/2026 LSJ Biotech Private Limited Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR)

//TRUE COPY// (MANISH BHOI) DEUPTY REGISTRAR KOLKATA BENCHES, KOLKATA

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