JYOTI BAJLA,MUMBAI vs. INCOME TAX OFFICER W-1(2), DIB, DIBRUGARH

ITA 445/GTY/2026Status: DisposedITAT Guwahati31 August 2026AY 2024-253 pages
AI SummaryRemanded

What did the Tribunal hold?

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

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a 3-day delay. The assessee had not filed a condonation of delay application, claiming there was no delay in Form 35.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal solely on grounds of delay without considering a condonation application, and if the assessee should be given an opportunity to explain the delay.

Which sections of the Income-tax Act were involved?

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 Appellant: Shri Venugopal Nair, CA
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 30.06.2026 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2024-25. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 143(3) r.w.s. 144B of the Act on 18.12.2025 by making certain additions. Aggrieved by the Assessment Order dated 18.12.2025, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 30.06.2026, dismissed the Appeal of the Jyoti Bajla; A.Y: 2024-25 Assessee on delay in latches of 3 days. As against the order o

The order continues below.

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