ANDREW A JYRWA,LAITUMKHRAH SHILLONG vs. INCOME TAX OFFICER , SHILLONG

ITA 280/GTY/2026Status: DisposedITAT Guwahati17 July 2026AY 2016-175 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay of 145 days in filing the appeal before the CIT(Appeals) and set aside the CIT(Appeals)'s 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 145-day delay without condonation. The Assessing Officer had assessed the total income as undisclosed income due to a lack of furnished details regarding deposits.

What were the issues?

Whether the delay in filing the appeal before the CIT(Appeals) should be condoned and if the assessee should be granted another opportunity to present their 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

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 Andrew A Jyrwa National Faceless Appeal Centre (NFAC), Delhi dated 13.02.2026 passed for Assessment Year 2016-2017. 2. The appeal is time-barred by 145 days in filing the appeal before the ld.

The order continues below.

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