LSJ BIOTECH PRIVATE LIMITED,IGC,AIDC,BALIPARA,TEZPUR,GHORAMARI,SONITPUR ASSAM vs. INCOME TAX OFFICER,WARD 1,AAYAKAR BHAWAN,EX POLICE LANE,TEZPUR, AAYAKAR BHAWAN,EX POLICE LANE,TEZPUR,

ITA 423/GTY/2026Status: DisposedITAT Guwahati31 August 2026AY 2022-233 pages
AI SummaryRemanded

What were the facts?

The assessee claimed deduction under Section 80-IC/IE, which was disallowed by the CPC. The assessee's appeal before the CIT(A) was dismissed due to delay and latches, as no condonation application was filed. The assessee then appealed to the ITAT.

What did the Tribunal hold?

The ITAT set aside the CIT(A)'s order and remanded the matter back. The assessee is given liberty to file a condonation application for the delay, which the CIT(A) should consider before deciding the appeal on merits.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal solely on grounds of delay without considering a condonation application. The need for the CIT(A) to decide on the delay and then the merits of the appeal.

Which sections of the Income-tax Act were involved?

Section 80-IC,Section 80-IE,Section 143(1),Section 250

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 Respondent: Shri P.S. Thuingaleng, CIT, DR
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 Commissioner of Income Tax (Appeals) (‘Ld. CIT(A)’ for short) dated 05.03.2026 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2022-23. 2. Brief facts of the case are that, intimation came to be passed u/s 143(1) of the Act on 29.12.2023 by CPC, Bengaluru by disallowing deduction claimed u/s 80-IC/IE. Aggrieved aforementioned Intimation dated 29.12.2023, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 05.03.2026, dismissed the Appeal of LSJ Biotech Private Limited; A.Y: 2022-23 the Assessee on delay in latches. As aga

The order continues below.

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