LIANKUNGA INDANE GRAMIN VITRAK,PHAILENG, MAMIT, MIZORAM vs. ITO WARD 2(4) EXEMP, SHILLONG, KHARMALKI ROAD, SHILLONG

ITA 302/GTY/2026Status: DisposedITAT Guwahati17 July 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the substantial delays in filing the appeals before the CIT(Appeals), citing that the assessee was prevented from filing within the stipulated time. The matter was then 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 due to significant delays in filing. The assessee did not appear before the Tribunal, and the revenue representative argued for upholding the CIT(Appeals)'s order.

What were the issues?

Whether the delay in filing appeals before the CIT(Appeals) can be condoned, and if so, whether the matter should be remanded for a fresh hearing to ensure the principle of natural justice.

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

Heard together (2 matters)

I.T.A. No. 302/GTY/2026
I.T.A. No. 303/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. 302/GTY/2026 and 303/GTY/2026 are directed at the instance of assessee against the ITA Nos. 302 & 303/GTY/2026 (A.Ys. 2018-19 & 2019-20)

Lian Kunga Indane Gramin Vitrak orders of Id. Commissioner of Income Tax (Appeals),

The order continues below.

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