ASALIE PESEYIE,DIMAPUR vs. ITO WARD- 1, DIMAPUR, DIMAPUR

ITA 271/GTY/2026Status: DisposedITAT Guwahati29 June 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and remanded the matter back. The assessee is granted liberty to file an appropriate application for condonation of delay, and the CIT(A) is directed to decide it as per law.

What were the facts?

The assessee filed an appeal before the CIT(A) with a significant delay of 1,777 days. The CIT(A) dismissed the appeal in-limine due to the delay, observing that no condonation application was filed.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without considering a condonation application for the delay in filing the appeal.

Which sections of the Income-tax Act were involved?

Section 250,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI “DB” BENCH

Before: SHRI LAXMI PRASAD SAHU & SHRI YOGESH KUMAR U.S.

For Appellant: Shri Anil Kumar Agarwal, FCA
For Respondent: Shri Santosh Kumar Karnani, Add. CIT
Hearing: 24.06.2026Pronounced: 29.06.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi [“the Ld. CIT(A)”, for short], dated 16.02.2026passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the assessment year 2017-18. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 144 of the Act on 31.12.2019 by making certain addition. Aggrieved by the Assessment Order dated 31.12.2019, Assessee preferred an Appeal before the CIT(A). The Ld. CIT(A), vide order dated Asalie Peseyie; A.Y: 2017-18 16.02.2026, dismissed the Appeal of the Assessee. As against the order of the CIT(A) dated 16.02.2026, Assess

The order continues below.

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