LALBIAKSANGA,MISSION VENGTHLANG, AIZAWL, MIZORAM vs. ITO, WARD-1, SILCHAR, SILCHAR, ASSAM

ITA 211/GTY/2026Status: DisposedITAT Guwahati17 July 2026AY 2017-185 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the substantial delay in filing the appeals before the CIT(Appeals) in the interest of natural justice. 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 appeals before the CIT(Appeals) were dismissed for being time-barred, as the assessee failed to provide a plausible explanation for the significant delay. The assessee had also failed to furnish details regarding the sources of deposits in its accounts, leading to an ex-parte assessment.

What were the issues?

Whether the delay in filing appeals before the CIT(Appeals) should be condoned, and if the assessee should be granted another opportunity to present its case.

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

Heard together (3 matters)

ITA No. 209/GTY/2026
ITA No. 211/GTY/2026
I.T.A. No. 210/GTY/2026

Read from the judgment's own cause title. This page is filed under one of them.

Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeals bearing ITA Nos. 209/GTY/2026, 210/GTY/2026 and 211/GTY/2026 are directed at the instance of assessee against the orders of Id. Commissioner of Income Tax 1 Lalbiaksanga (Appeals), National Facel

The order continues below.

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