JANASADHARAN PRINTING & PUBLISHERS PRIVATE LIMITED,GUWAHATI, ASSAM vs. DCIT/ACIT, CIRCLE - 1, GUWAHATI, GUWAHATI, ASSAM

ITA 371/GTY/2026Status: DisposedITAT Guwahati24 August 2026AY 2018-195 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to the assessee's director's health issues. Considering the lack of proper opportunity before the lower authorities, the case was remanded back to the CIT(A) for a fresh adjudication on merits.

What were the facts?

The assessee's appeal for AY 2018-19 was filed beyond the limitation period. The Assessing Officer treated cash deposits of Rs. 21,67,135/- as unexplained cash credit. The CIT(A) dismissed the appeal ex parte due to non-compliance by the assessee.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the assessee was provided with sufficient opportunity by the lower authorities.

Which sections of the Income-tax Act were involved?

Section 68,Section 115BBE,Section 147,Section 144,Section 144B,Section 148,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI ‘DB’ BENCH AT KOLKATA

Before: SHRI YOGESH KUMAR US & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for AY 2018-19 dated 27.11.2025. 1.1 The Registry has informed that the appeal is barred by limitation by 145 days. The assessee has filed an affidavit along with a petition for condonation of delay explaining the reasons that the delay occurred due to the prolonged

The order continues below.

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