ARIFUDDIN AHMED,RANGIA vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI, GUWAHATI

ITA 250/GTY/2026Status: DisposedITAT Guwahati17 July 2026AY 2015-165 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal before the CIT(A) and directed the CIT(A) to decide the case on merits after the assessee files a correct Form 35. The ITAT also noted that the AO had initiated penalty proceedings under Section 271(1)(c).

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for being defective due to the absence of a proper Form 35 and lack of explanation for notices. The assessee had also delayed filing the appeal before the CIT(A).

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal as defective for a missing Form 35, and whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 250,Section 271(1)(c),Section 148,Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI

For Appellant: Shri S.P. Bhati, FCA
For Respondent: Shri Santosh Kumar Karnani, Addl. CIT
Hearing: 29.06.2026Pronounced: 17.07.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

This is an appeal filed by the assessee against the order passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Ld. Commissioner of Income Tax (Appeals), Central, NER, Guwahati [hereinafter referred to as “the Ld. CIT(A)] dated 19.11.2025, DIN & order No. ITBA/APL/S/250/2025-26/1082777739(1) on the following grounds of appeal:

2 Arifuddin Ahmed “1. For that the learned CIT(A) is not justified in deeming the Appeal as defective & dismissing the same in absence of Form No.35 even knowing the fact that this appeal has been instituted only on the basis of

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Recent GST High Court judgments

Search GST case law →