ASSAM GAS COMPANY LIMITED,DULIAJAN vs. DCIT/ACIT, CIRCLE-1/DBR, AAYKAR BHAWAN, CHOWKIDIGHEE

ITA 70/GTY/2026Status: DisposedITAT Guwahati29 July 2026AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) dismissed the appeals without properly considering the delay. The matter was remanded to the CIT(A) with a direction for the assessee to file a condonation application or explain the lack of delay.

What were the facts?

The assessee's appeals before the CIT(A) were dismissed on grounds of delay and latches. The assessee contended there was no delay, while the revenue argued for dismissal due to the lack of a condonation of delay application.

What were the issues?

Whether the CIT(A) erred in dismissing the appeals on delay without proper consideration, and the procedure for dealing with delay in filing appeals before the CIT(A).

Which sections of the Income-tax Act were involved?

Section 250

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 R.K. Choudhary, AR
For Respondent: Shri Santosh Kumar Karnani, Addl. CIT
Hearing: 28.07.2026Pronounced: 29.07.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

These Appeals are filed by the Assessee against the orders of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 15.12.2025, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) pertaining to the Assessment Years 2014-15, 2016-17 & 2017-18 respectively.

2.

The Learned Counsel for the Assessee submitted that, though there was no delay in filing the first Appeals before the Ld. CIT(A), the Ld. CIT(A) dismissed the Appeals on delay in latches. Thus, sought for allowing the present Appeals.

ITA Nos.70, 71 & 75/GTY/2026 Assam Gas Company Limited; A.Y: 2014-15 & 2018-19

3.

The Ld. Departmental Representative veh

The order continues below.

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