DIGANTA SAIKIA,DULIAJAN vs. ITO, WARD-1, DULIAJAN, DULIAJAN

ITA 388/GTY/2026Status: DisposedITAT Guwahati31 August 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte order without hearing the assessee and without deciding all grounds of appeal. Therefore, the matter was remanded to the CIT(A) for a fresh decision on merits after providing a hearing opportunity.

What were the facts?

The assessee filed an appeal with a significant delay, citing treatment for alcohol addiction. The Assessing Officer argued there was no sufficient cause for the delay. The Tribunal condoned the delay, considering the assessee's submission and Supreme Court precedents.

What were the issues?

Whether the delay in filing the appeal was justifiable, and whether the CIT(A) order was passed in violation of natural justice principles by being ex-parte and not deciding all grounds.

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 ‘DB’ BENCH

Before: SHRI LAXMI PRASAD SAHU & SHRI YOGESH KUMAR U.S.

For Appellant: Shri Siddhant Sharma, AR
For Respondent: Shri Santosh Kumar Karnani, Addl. CIT
Hearing: 31.08.2026Pronounced: 31.08.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 16.12.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2017-18. 2. There is a delay of 123 days in filing the present Appeal. The Assessee filed an application along with affidavit for condonation of delay contending the Assessee was taking treatment in Rehabilitation Centre for his alcohol addiction, therefore, assessee could not file the Appeal on time. To substantiate the same, the Assessee has also produced the certificate issued by Hope Rehabilitation & Counselling Diganta Saikia; A.Y: 201

The order continues below.

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