ABDUL RAHIM,ASSAM vs. INCOME TAX OFFICER, MANGALDOI, ASSAM, ASSAM

ITA 337/GTY/2026Status: DisposedITAT Guwahati28 July 2026AY 2018-195 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay of 702 days, setting aside the CIT(Appeals) order. The matter was remitted back to the CIT(Appeals) to provide the assessee with another opportunity to be heard.

What were the facts?

The assessee's appeal before the CIT(Appeals) was dismissed due to a delay of 702 days without condonation. The assessee failed to provide sufficient cause or documentary evidence for the delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(Appeals) can be condoned and if the assessee has shown sufficient cause for the delay.

Which sections of the Income-tax Act were involved?

Section 249(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA-GUWAHATI ‘e-COURT’, DB, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ) & Shri Laxmi Prasad Sahu

Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals),

1 Abdul Rahim National Faceless Appeal Centre (NFAC), Delhi dated 18.03.2026 passed for Assessment Year 2018-2019. 2. The appeal is time-barred by 702 days in filing the appeal before the ld. CIT(Appeals). The ap

The order continues below.

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