TECHI KASO,ARUNACHAL PRADESH vs. ITO, WARD- NORTH LAKHIMPUR

ITA 208/GTY/2026Status: DisposedITAT Guwahati09 June 2026AY 2021-223 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found the CIT(A)'s approach of dismissing the appeal on delay while also deciding on merits to be legally untenable. The matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's ex-parte assessment order was upheld by the CIT(A) which dismissed the appeal on grounds of delay and latches, also deciding the merits. The assessee then appealed to the ITAT.

What were the issues?

Whether the CIT(A) erred by dismissing an appeal on delay and latches while simultaneously deciding the merits of the case. The validity of the CIT(A)'s ex-parte order without proper consideration of the delay.

Which sections of the Income-tax Act were involved?

Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH

For Respondent: Shri Santosh Kumar Karnani, Add. CIT
Hearing: 04.06.2026Pronounced: 09.06.2026

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 29.01.2026passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the assessment year 2021-22. 2. Brief facts of the case are that, an ex-parte assessment order came to be passed on 23.12.2022 u/s 144 r.w.s 144B of Act by making certain additions. The assessee preferred an appeal before the Techi Kaso; A.Y: 2021-22 Ld. CIT(A) which has been dismissed vide order impugned dated 29.01.2026, wherein the Ld. CIT(A) dismissed the appeal on delay in latches and also decide the appeal on merits. As against

The order continues below.

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