ANEISA RITSE,KOHIMA, NAGALAND vs. INCOME TAX OFFICER, DIMAPUR

ITA 185/GTY/2026Status: DisposedITAT Guwahati30 June 2026AY 2017-20185 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, citing the principle of natural justice. The matter was remitted back to the CIT(Appeals) for a fresh hearing, with a caution to the assessee for prompt cooperation.

What were the facts?

The assessee's appeals before the CIT(Appeals) were dismissed due to significant delays in filing, with no sufficient cause provided. The assessee claimed poor internet connectivity in a remote location hindered timely filing.

What were the issues?

Whether the delay in filing the appeals before the CIT(Appeals) was sufficiently explained to warrant condonation, and whether the assessee was denied a proper hearing.

Which sections of the Income-tax Act were involved?

Section 249(3),Section 5

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA-GUWAHATI ‘e-COURT’, DB, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ) & Shri Laxmi Prasad Sahu

Per Duvvuru RL Reddy, Vice-President (KZ):- The present two appeals bearing ITA Nos. 185/GTY/2026 and 186/GTY/2026 are directed at the instance of assessee against the orders of Id. Commissioner of Income Tax (Appeals),

ITA Nos. 185 & 186/GTY/2026 (A.Y. 2017-2018) Aneisa Ritse National Faceless Appeal Centre (NFAC), Delhi, both dated 12.02.2026 passed for the same Assessment Yea

The order continues below.

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