SWATI PASARI,TEZPUR vs. INCOME TAX OFFICER, WARD- 1, TEZPUR, TEZPUR

ITA 252/GTY/2026Status: DisposedITAT Guwahati30 June 2026AY 2020-215 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, acknowledging the assessee's circumstances. It was held that the assessee should be given another opportunity to present evidence to ensure the principle of natural justice, remitting the matter back to the lower appellate authority.

What were the facts?

The assessee's appeal before the ITAT was filed with a significant delay of 387 days. The assessee cited ignorance of electronic communication and lack of familiarity with email as reasons for the delay. The lower appellate authority had dismissed the appeal ex-parte without delving into the merits.

What were the issues?

Whether the delay in filing the appeal should be condoned, and whether the assessee should be granted a further opportunity to present evidence before the lower appellate authority.

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 appeal is directed at the instance of Assessee against the order of ld. Additional/Joint Commissioner of Income Tax (Appeals)-13, Mumbai dated 29th January, 2025 passed for Assessment Year 2020-21. 1 Swati Pasari

2.

The appeal is time barred by 387 days in filing the appeal by the assessee before the ITAT. However, the assessee filed a condonation petition before the ITAT

The order continues below.

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