IKRAMUL HUSSAIN,MOIRABARI vs. ITO-WARD, NAGAON

ITA 206/GTY/2026Status: DisposedITAT Guwahati17 July 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay, finding that the assessee was prevented from filing the appeal in time. It was held that the CIT(Appeals) had dismissed the appeal ex-parte without affording an effective opportunity of hearing.

What were the facts?

The assessee's appeal before the ITAT was time-barred by 244 days due to lack of awareness of online proceedings and ex-parte dismissal by the CIT(Appeals). The assessee claimed to be from a rural area and not conversant with electronic portals.

What were the issues?

Whether the CIT(Appeals) erred in dismissing the appeal ex-parte without providing an effective opportunity of hearing to the assessee, and whether the delay in filing the appeal before the ITAT should be condoned.

Which sections of the Income-tax Act were involved?

Section 144

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 Id. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 16.06.2025 passed for Assessment Year 2018-2019. 1 Ikramul Hossain

2.

The appeal is time-barred by 244 days in filing the appeal by the assessee before the Tribunal. However, the assessee filed a petition dated 1

The order continues below.

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