THSATHRICHEM SANGTAM,DIMAPUR vs. ITO, WARD 2, DIMAPUR

ITA 260/GTY/2026Status: DisposedITAT Guwahati16 July 2026AY 2017-1810 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) due to reasonable cause. However, it noted a lack of documentary evidence from the assessee to prove the source of income. The case was remitted back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee deposited a substantial amount during demonetisation and did not file a return of income. The Assessing Officer treated the cash deposits as unexplained money and made additions. The assessee appealed to the CIT(A) with a significant delay.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the assessee is eligible for exemption under Section 10(26) without proper substantiation of income sources.

Which sections of the Income-tax Act were involved?

Section 10(26),Section 144,Section 69A,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI

Hearing: 29.06.2026Pronounced: 16.07.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

This is an appeal filed by the assessee against the order passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)] dated 25.02.2026, DIN & order No. ITBA/NFAC/S/250/2025- 26/1086518598(1) on the following grounds of appeal:

2 Thsathrichem Sangtam “1. On the facts and circumstances of the case and in law, the Learned CIT(A) erred in dismissing the appeal as barred by limitation by refusing to condone the delay of 1321 days

The order continues below.

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