INSTITUTE OF HOTEL MCTDAN,MAWKASIANG ,MAWDIANGDIANG SHILLONG vs. ITO W-2 SHILLONG, MAHATMA GANDHI ROAD,

ITA 74/GTY/2026Status: DisposedITAT Guwahati17 July 2026AY 2018-195 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay of almost eleven months, citing the principle of natural justice and the assessee's claim of being unaware of the proceedings. The matter was remitted back to the Assessing Officer for a fresh opportunity to be heard.

What were the facts?

The assessee's appeal before the CIT(Appeals) was dismissed due to a delay of almost 11 months, as the assessee failed to provide sufficient cause and documentary evidence for the delay. The assessee claimed the delay was due to not being served statutory notice and the proceedings being ex-parte.

What were the issues?

Whether the delay in filing the appeal before the CIT(Appeals) was sufficiently explained and if the assessee should be granted another opportunity to present its case.

Which sections of the Income-tax Act were involved?

Section 249(3),Section 144,Section 147,Section 144B

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 Institute of Hotel Mctdan National Faceless Appeal Centre (NFAC), Delhi dated 05.09.2025 passed for Assessment Year 2018-2019. 2. The appeal is time-barred by almost 11 months in filing the appeal before the ld. CIT(App

The order continues below.

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