LOWIS SIANGSHAI,MEGHALAYA vs. INCOME TAX OFFICER WARD 2, SHILLONG, SHILLONG, MEGHALAYA

ITA 286/GTY/2026Status: DisposedITAT Guwahati17 July 2026AY 2022-235 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It held that the assessee was not in a position to file some evidence before the CIT(A) and, to ensure natural justice, remitted the matter back to the CIT(A) for a fresh decision.

What were the facts?

The assessee's appeal was filed 4 days late due to practical difficulties in a remote area. The assessee did not appear at the hearing, and the Departmental Representative argued for upholding the lower appellate order due to lack of substantiation and non-prosecution.

What were the issues?

Whether the delay in filing the appeal should be condoned, and whether the assessee should be granted another opportunity to present evidence before the CIT(A).

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 Lowis Siangshai National Faceless Appeal Centre (NFAC), Delhi dated 10.02.2026 passed for Assessment Year 2022-2023. 2. None appeared on behalf of the assessee at the time of hearing. Therefore, we have decided to disp

The order continues below.

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