MOME KARCHO,AALO vs. ITO, WARD - NORTH LAKHIMPUR, NORTH LAKHIMPUR

ITA 67/GTY/2026Status: DisposedITAT Guwahati29 June 2026AY 2017-187 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal, holding that ignorance of law is not a sufficient cause for condoning the delay in filing the appeal. The assessee's non-cooperation at all stages was noted.

What were the facts?

The assessee, belonging to a Scheduled Tribe, failed to respond to notices from the Assessing Officer and CIT(A) regarding cash deposits during demonetisation. The assessee's appeal to the ITAT was filed with a significant delay.

What were the issues?

Whether the delay in filing the appeal before the ITAT can be condoned due to ignorance of law and the assessee's tribal status. Whether the assessee's non-compliance at earlier stages justifies dismissal of the appeal.

Which sections of the Income-tax Act were involved?

Section 10(26),Section 44AD,Section 142(1),Section 131,Section 250,Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH

Before: SHRI DUVVURU RL REDDY & SHRI LAXMI PRASAD SAHU

For Appellant: Shri Siddhant Sharma, FCA
For Respondent: Shri Santosh Kumar Karnani, Add. CIT
Hearing: 18.05.2026Pronounced: 29.06.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER This appeal is filed by the assessee against the order of the NFAC, Delhi [“the Ld. CIT(A)”, for short], dated 15.02.2023 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the assessment year 2017-18 on the following grounds: - I.

For that the Ld. Assessing Officer was not justified in making addition of Rs.9,41,040/- to the business of the appellant in as much as the appellant belongs to Schedule Tribe whose income is exempt from tax by virtue of section 10(26) of the Act.

Mome Karcho; A.Y: 2017-18 II.

The Appellant craves the leave to raise and / or amend the grounds of appeal anytime during the course of hearing

The order continues below.

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