SANJAY AGITOK SANGAMA,BOKMAGRE vs. ITO W-2 SHILLONG, SHILLONG

ITA 308/GTY/2026Status: DisposedITAT Guwahati17 July 2026AY 2021-225 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals due to the medical emergency. It was held that the assessee was not afforded an effective opportunity to present his case before the lower authorities.

What were the facts?

The assessee's appeals were filed with a significant delay, attributed to his son's serious medical condition. Both the assessment and the first appeal were decided ex-parte due to the assessee's inability to furnish supporting documents.

What were the issues?

Whether the delay in filing the appeals should be condoned on account of medical reasons, and whether the assessee was denied natural justice by the ex-parte orders.

Which sections of the Income-tax Act were involved?

Section 144

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. 307/GTY/2026
I.T.A. No. 308/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. 307/GTY/2026 and 308/GTY/2026 are directed at the instance of assessee against the orders of Id. Commissioner of Income Tax (Appeals), National 1

ITA Nos. 307 & 308/GTY/2026 (A.Y. 2021-22) Sanjay Agithok Sangma Faceless Appeal Centre (NFAC), Delhi, both date

The order continues below.

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