TECHI TAYO,ARUNACHAL PRADESH vs. INCOME TAX OFFICER, NORTH LAKHIMPUR

ITA 333/GTY/2026Status: DisposedITAT Guwahati17 July 2026AY 2023-245 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay of 71 days in filing the appeal before the CIT(Appeals) in the interest of natural justice. 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 for being time-barred by 71 days, as no plausible explanation for the delay was provided. The CIT(Appeals) upheld the ex-parte assessment order without going into the merits of the case.

What were the issues?

Whether the delay in filing the appeal before the CIT(Appeals) should be condoned, and whether the assessee should be granted a further opportunity to present their case on merits.

Which sections of the Income-tax Act were involved?

Section 144,Section 144B,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 Id. Commissioner of Income Tax (Appeals),

1 Techi Tayo National Faceless Appeal Centre (NFAC), Delhi dated 30.03.2026 passed for Assessment Year 2023-2024. 2. The appeal is time-barred by 71 days in filing the appeal before the ld. CIT(Appeals). The ld. CIT(A

The order continues below.

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