PRABHU SHYAM CHARITABLE TRUST,GUWAHATI vs. THE DCIT, CENTRAL CIRCLE-2, GUWAHATI

ITA 38/GTY/2026Status: DisposedITAT Guwahati18 August 2026AY 2014-1511 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the substantial delays in filing the appeals before the CIT(A), citing the interest of justice and following High Court precedents. The matters were restored to the CIT(A) for adjudication on their merits.

What were the facts?

The assessee's appeals before the CIT(A) were dismissed due to significant delays of over 3000 days without adjudication on merits. The assessee provided reasons for the delays, which were beyond their control.

What were the issues?

Whether the CIT(A) erred in dismissing the appeals solely on grounds of delay without considering the merits. Whether the Tribunal has the power to condone such significant delays in appeal filing.

Which sections of the Income-tax Act were involved?

Section 260A,Section 12A,Section 12AA,Section 80G,Section 115TD

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GAUHATI BENCH

Before: SHRI GEORGE MATHAN & SHRI LAXMI PRASAD SAHU

For Appellant: Shri Soumitra Choudhury & Ronak Jain
For Respondent: Shri M. C. Omi Ningshen, CIT-DR
Hearing: 18.08.2026Pronounced: 18.08.2026

Per George Mathan, JM: These are the appeals filed by the assessee against the separate orders of the CIT(A), Central NER, Guwahati [hereinafter referred to as the ‘CIT(A)’] in appeal nos.CIT(A), Central NER, Guwahati/10025/2012- 13 and CIT(A), Central NER, Guwahati/10041/2013-14 both dated 21.11.2025 for the assessment years 2013-14 and 2014-15. respectively.

ITA No.37&38/GTY/2026

2.

Shri Soumitra Choudhury & Ronak Jain, Advocate represented on behalf of the assessee and Shri M. C. Omi Ningshen, CIT-DR represented on behalf of the revenue.

3.

The ld. Counsel for the assessee has submitted that the ld.

The order continues below.

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