SINGDON RONGHANG,ASSAM vs. ITO WARD 2, DIMAPUR, DIMAPUR

ITA 361/GTY/2025Status: DisposedITAT Guwahati13 March 2026AY 2018-19Bench: SHRI DUVVURU RL REDDY (Vice President), SHRI RAJESH KUMAR (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay and restored the issue to the file of the CIT(A) for fresh adjudication, as the CIT(A) had passed an ex-parte order without properly detailing the points of determination and reasons.

What were the facts?

The assessee's appeal was filed with a delay of 170 days. The assessee did not appear before the lower authorities, leading to ex-parte orders. The delay was condoned due to bonafide reasons.

What were the issues?

Whether the CIT(A)'s ex-parte order was sustainable without proper determination of issues and reasons as mandated by law, and whether the appeal should be restored to the CIT(A) for fresh hearing.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘GAUHATI BENCH’, GUWAHATI

For Respondent: Shri Dipak Singh, DR
Hearing: 09.03.2026Pronounced: 13.03.2026

PER BENCH:

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 19.03.2025 for the AY 2018-19. 2. At the outset, we note that the appeal of the assessee is barred by limitation by 170 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. D.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, SingdonRonghang; A.Y. 2018-19 we find that the delay is for bonafide and genuine reasons and, hence, we condone the delay and admit the appeal for adjudication. At the time of hearing neither the assessee nor the ld. AR appear

The order continues below.

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