PHLIM SHYLLA,SHILLONG vs. ITO,WARD-2, SHILLONG

ITA 345/GTY/2025Status: DisposedITAT Guwahati10 June 2026AY 2015-164 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) had passed the order ex-parte without hearing the assessee and had not decided all grounds of appeal on merits. Therefore, in the interest of justice, the matter was remanded back to the CIT(A).

What were the facts?

The assessee filed an appeal before the ITAT with a significant delay, citing issues with their email. The ITAT condoned the delay, acknowledging the liberal approach required for sufficient cause. The assessee's primary contention was that the CIT(A) dismissed their appeal ex-parte without providing an opportunity to be heard.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without providing an opportunity of being heard to the assessee, violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH

For Appellant: Shri Ranadhir Pal, AR
For Respondent: Shri Santosh Kumar Karnani, Add. CIT
Hearing: 04.06.2026Pronounced: 10.06.2026

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 31.01.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the assessment year 2015-16. 2. There is a delay of 191 days in filing the present appeal. The assessee filed an application coupled with an affidavit contending that the email id of the assessee was not acceptable to the assessee and only after unblocking the email, assessee came to know about passing Phlim Shylla; A.Y: 2015-16 of the order impugned. Thus, sought for condoning the delay in filing the present Appeal.

3.

Per contra, the Ld.

The order continues below.

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