HABIBUR RAHMAN,CHARING PATHAR vs. ITO-WARD-NAGAON, NAGAON

ITA 205/GTY/2026Status: DisposedITAT Guwahati17 July 2026AY 2017-185 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay of 324 days, finding that the assessee's claim of non-receipt of notices constituted a sufficient cause. The matter was remitted back to the CIT(Appeals) for a fresh hearing to ensure natural justice.

What were the facts?

The assessee's appeal before the CIT(Appeals) was dismissed for being time-barred by 324 days, as the assessee did not provide sufficient cause for the delay. The assessee claimed non-receipt of statutory notices led to the delay and ex-parte proceedings.

What were the issues?

Whether the delay in filing the appeal before the CIT(Appeals) was sufficiently explained by the assessee's claim of non-receipt of statutory notices and ex-parte proceedings.

Which sections of the Income-tax Act were involved?

Section 249(3),Section 5

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 Habibur Rahman National Faceless Appeal Centre (NFAC), Delhi dated 06.03.2026 passed for Assessment Year 2017-2018. 2. None appeared on behalf of the assessee at the time of hearing. Therefore, we have decided to dispose of the appeal after hearing the ld. Departmental Represen

The order continues below.

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