BIKASH JYOTI DUTTA,BISWANATH CHARALI vs. THE INCOME TAX OFFICER, WARD -1, TEZPUR, TEZPUR

ITA 362/GTY/2026Status: DisposedITAT Guwahati29 July 2026AY 2017-20186 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals before the CIT(A) after considering the medical grounds and the death of the assessee's parents as sufficient cause. The matter was then remanded to the Assessing Officer for fresh assessment.

What were the facts?

The assessee filed appeals before the ITAT with a delay of 43 days, citing medical reasons. The CIT(A) had dismissed the assessee's earlier appeals before it due to significant delays (1208-1216 days) in filing, attributing them to the death of the assessee's parents and resulting distress.

What were the issues?

The primary issue was whether the delay in filing appeals before the CIT(A) was sufficiently justified. The secondary issue was the subsequent assessment proceedings after condoning the delay.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI “DB” BENCH

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Appellant: Shri Harsh Modi, AR on behalf of Ramesh Goenka, Advocate
For Respondent: Shri Santosh Kumar Karnani, Addl. CIT
Hearing: 27.07.2026Pronounced: 29.07.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

These Appeals are filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 13.02.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Years 2015-16, 2016-17 & 2017-18 respectively.

2.

The Assessee preferred these appeals before the Tribunal with a delay of 43 days and has filed applications along with affidavit for condonation of delay on medical grounds, explaining the reasons for such delay, contending that the Assessee was diagnosed with Lumbo-

ITA Nos.360 to 362/GTY/2026 Bikash Jyoti Dutta; A.Ys: 2015-16

The order continues below.

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