DAMECHWA DHAR,JAINTIA HILLS vs. ACIT-CIR SHILLONG, SHILLONG

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ITA 12/GTY/2026Status: DisposedITAT Guwahati13 March 2026AY 2022-233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the 05-day delay in filing the appeal, finding the reason to be bonafide and genuine, as the Revenue's DR did not raise any objection. The Tribunal noted that the assessee had failed to appear before the AO, leading to an assessment under section 144 read with section 144B of the Act, and also did not appear before the CIT(A), resulting in the dismissal of the appeal for want of information. Despite the assessee's non-appearance, the Tribunal, in consonance with the principle of natural justice and to meet the ends of justice, remitted the matter back to the file of the CIT(A). The CIT(A) was directed to decide the matter after providing a reasonable opportunity of being heard to the assessee. The assessee was cautioned to cooperate promptly with the proceedings before the CIT(A), failing which the CIT(A) would be at liberty to pass an appropriate order based on available material. The grounds raised by the assessee were allowed for statistical purposes.

What were the facts?

The assessee, Damechwa Dhar, filed an appeal before the Income Tax Appellate Tribunal (ITAT) Guwahati Bench against the order of the National Faceless Appeal Centre (NFAC), Delhi, for Assessment Year 2022-23. The appeal was filed 05 days beyond the prescribed limitation period. The assessee did not appear before the Assessing Officer (AO) or the CIT(A). The assessment was framed under section 144 read with section 144B of the Income Tax Act, 1961, due to the assessee's non-appearance before the AO. The CIT(A) dismissed the assessee's appeal for want of requisite information/documents, as there was no representation from the assessee. The Revenue's representative (DR) did not object to the condonation of delay.

What were the issues?

1. Whether the delay in filing the appeal by the assessee for Assessment Year 2022-23 should be condoned, considering the provisions of the Income Tax Act, 1961. 2. Whether the appeal should be restored to the file of the CIT(A) for a fresh hearing, given the assessee's consistent non-appearance before the lower authorities and the ITAT, and in adherence to the principles of natural justice. Assessee's Contentions: The assessee did not appear before the ITAT. However, the appeal was filed with a delay, which was subsequently condoned by the Tribunal upon the DR not raising any objection. The assessee's consistent non-appearance before the lower authorities suggests a potential lack of awareness or inability to present their case. Revenue's Contentions: The DR did not raise any objection to the condonation of the delay. The DR pointed out the assessee's non-appearance before both the lower authorities and suggested that the appeal may be restored to the file of the CIT(A).

Which sections of the Income-tax Act were involved?

Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, `GAUHATI BENCH, GUWAHATI

Before: SHRIDUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM

Hearing: 13.03.2026Pronounced: 13.03.2026

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 13.10.2025 for the AY 2022-23.

2. At the outset, we note that the appeal of the assessee is barred by limitation by 05 days. 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, we find that the delay is for bonafide and genuine reason, hence, we condone the delay and adjudicate the appeal.

3.

At the time of hearing neither the assessee nor the ld. AR appeared before the Bench to attend this appeal nor was any adjournment application moved by the assessee. Therefore, this appeal is heard

4.

After hearing the ld. DR and perusing the materials available on record before us with the assistance of the ld. DR, we observe that in this case the assessment was framed u/s 144 read with section 144B of the Act when the assessee failed to appear on the dates fixed for hearing by the ld. AO. Similarly, before the ld. CIT (A), there was no representation on behalf of the assessee and therefore, the ld. CIT (A) dismissed the appeal for want of requisite information/ documents. Though, the assessee did not appear before ld. CIT (A) but in consonance of the principle of natural justice and to meet the ends of justice, we remit the matter back to the file of ld. CIT (A) with a direction decide the matter after providing a reasonble opportunity of being heard to the assessee. At the same breath, we also hereby caution the assessee to promptly co-operate with the proceedings before the ld. CIT (A) failing which the ld. CIT (A) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on record. Thus, the grounds raised by the assessee are allowed for statistical purposes.

2.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced on 13.03.2026.

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