What did the Tribunal hold?

The Tribunal held that the reasons provided for the delay were unsubstantiated due to the lack of medical certificates. Consequently, the appeals were dismissed.

The assessee filed two appeals with a significant delay of 345 days. The assessee claimed the delay was due to serious medical ailments, but failed to provide any supporting medical certificates.

What were the issues?

Whether the delay in filing the appeal can be condoned without substantiating evidence, such as medical certificates, for the claimed reasons.

Chukhu Ani, Naharlagun vs ITO | ITAT Guwahati 2026

Income Tax Appellate Tribunal, GAUHATI BENCH

Before: SHRI GEORGE MATHAN & SHRI LAXMI PRASAD SAHU

For Respondent: Shri Santosh Kr. Karnani, Addl. CIT

Hearing: 27.04.2025Pronounced: 27.04.2025

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH VIRTUAL HEARING AT KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.249&252/Gau/2025 Assessment Year: 2021-22

Chukhu Ani ITO, Ward-North Lakhimpur, Assam Borom Village, Naharlagun Vs Circle Papum Pare, Naharlagun S.O 791110, Arunachal Pradesh. (PAN: BVCPA4254L) (Appellant) (Respondent)

Assessee by : None Revenue by : Shri Santosh Kr. Karnani, Addl. CIT Date of Hearing : 27.04.2025 Date of Pronouncement : 27.04.2025

ORDER Per George Mathan, JM: These are two appeals filed by the assessee against the order of the National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2020-21/10212753 dated 08.05.2024. Since both the appeals arise against the same order of the ld. CIT(A) and relate to same assessee and also same set of facts are involved, therefore, these have been heard together and are being disposed off by this common order. ITA No.249/Gau/2025 is taken as lead case and the decision of this

ITA No.249&252/Gau/2025

order will mutatis mutandis apply to another appeal in ITA No.252/Kol/2025.

None represented on behalf of the assessee and Shri Santhosh Kr. Karnani, Addl. CIT represented on behalf of the revenue.

The appeal filed by the assessee is with a delay of 208 days. The assessee has filed a condonation application which reads as under:

“1. I, the applicant in the above case and state that I know the facts of the case. 2. It is humbly submitted that this Condonation for delay application is before this Hon'ble Income Tax Appellate Tribunal (Guwahat) against the impugned Order in Original No. ITBA/NFAC/S/250/2024- 25/1064709749(1) dated 08-05-2024 for the AY 2021-22 passed by the Ld. Commissioner (Appeals) of Income Tax NFAC, Delhi received on 10-05- 2024 and with an appeal for the restoration and recall of the above- mentioned appeal. 3. It is humbly submitted that this prayer with a request for condonation of delay for an extension of time to file this petition before this Hon'ble Income Tax Appellate Tribunal (Guwahati). The appellant is suffering from viral and other serious medical ailments and under treatment at doctor. A copy of medical records in this regard may be produced for your necessary perusal thereon. Due to the health problem appellant could not file the appeal within the due time. 4. It is humbly prayed that based upon the totality of the circumstances mentioned above this Hon'ble Income Tax Appellate Tribunal (Guwahati) may be pleased to consider the prayer of the applicant in granting the condonation for delay of only 339 days in appearing before this Hon'ble Income Tax Appellate Tribunal (Guwahati) for justice and equity. 5. It is humbly submitted that this Hon'ble Income Tax Appellate Tribunal (Guwahati) on scrutinizing facts and circumstances in the accompanying application, may please construe facts and circumstances as "sufficient cause" for condoning the delay. The facts and circumstances elucidated in the accompanying application involve the question of "substantial justice", where gross delay of 345 days only, deserves to be condoned in the overall interest of justice. On the other hand if condoning the delay being denied it would seriously undermine the cause of justice, resulting into miscarriage of justice for the complainants.

ITA No.249&252/Gau/2025

That I have attached an affidavit in this regard too.”

The assessee has also filed an affidavit explaining the said delay which reads as under:

We have heard the ld. DR. We find that the assessee cited the reasons for the delay of 345 in filing the appeal were that the assessee was suffering from viral ailments and other serious medical ailments and under treatment with a doctor without any medical certificate

ITA No.249&252/Gau/2025

substantiating the reasons. The assessee is doing business of construction. The assessee is able to conduct business affair but unable to file appeal within time and the reasons for delayed filing of the appeal are not supported by any medical certificate. This clearly shows that the reasons given by the assessee are not substantiated. Consequently, both the appeals are dismissed for delay without corroborating evidences.

In the result, the appeals of the assessee are dismissed.

Order pronounced in the open court on 27/04/2026.

Sd/- Sd/- [Laxmi Prasad Sahu] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member Dated: 27/04/2026 RS Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar, Kolkata Benches

CHUKHU ANI,NAHARLAGUN vs. ITO NORTH LAKHIMPUR ,ASSAM, NORTH LAKHIMPUR,ASSAM

What did the Tribunal hold?

What were the facts?

What were the issues?

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