KHOWAI MUNICIPAL COUNCIL,KHOWAI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, AGARTALA

ITA 266/GTY/2026Status: DisposedITAT Guwahati25 June 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the 9-month delay in filing the appeal before the CIT(A), stating that the CIT(A) erred in deciding the appeal on merits without condoning the delay. The matter was remanded to the Assessing Officer.

What were the facts?

The assessee, Khowai Municipal Council, filed an appeal before the CIT(A) with a delay of 9 months. The CIT(A) dismissed the appeal both on delay and merits. The assessee contended that there was sufficient cause for the delay due to lack of technical personnel and prioritization of public services.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal on delay and merits without condoning the delay, and if the reasons provided for the delay constitute sufficient cause.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,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 Alok Mitra, AR
For Respondent: Shri Santosh Kumar Karnani, Add. CIT
Hearing: 23.06.2026Pronounced: 25.06.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This appeal is filed by the Assessee against the order of the NFAC, Delhi [“the Ld. CIT(A)”, for short], dated 25.02.2026 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the assessment year 2018-19. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 147 r.w.s. 144 r.w.s 144B of the Act on 15.03.2023 by making certain addition. Aggrieved by the Assessment Order dated 15.03.2023, Assessee preferred an Appeal before the CIT(A). The Ld. CIT(A), vide order dated 25.02.2026, dismissed the Appeal of the Assessee on delay in latches and on merits as well. As against

The order continues below.

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