NAGHMA KHAN ,GUWAHATI vs. ITO, WARD 2(1), GUWAHTI , GUWAHATI
Facts
The assessee filed an appeal against the order of the National Faceless Appeal Centre (Ld. CIT(A)) for AY 2017-18, which was delayed by 380 days. Both the Ld. CIT(A) and the Ld. AO had decided the case ex-parte due to the assessee's failure to appear or file submissions.
Held
The Tribunal condoned the 380-day delay, finding the reasons to be genuine and bona fide, and admitted the appeal for adjudication. The case was restored to the file of the Ld. CIT(A) for fresh adjudication on merits, with a direction to afford the assessee a reasonable opportunity of hearing.
Key Issues
Condonation of delay in filing appeal and restoration of the case to the CIT(A) for fresh adjudication after an ex-parte decision.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, GUWAHATI BENCH
IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH (Through Virtual hearing at Kolkata) BEFORE SHRI RAJESH KUMAR, AM AND SHRIMANOMOHAN DAS, JM, JM
ITA No.192/GTY/2025 (Assessment Year:2017-18) Naghma Khan House No.17, Rani Bazar ITO, Ward 2(1), Building, 3rd Floor Fancy Bazar Aaykar Bhawan Poorva, Guwahati, Guwahati-781001, Christian Basti, GS Road, Vs. Assam Guwahati, Assam (Appellant) (Respondent) PAN No. AQXPK3295Q Assessee by : Shri Dhiraj Lakhotia & Ms. Khushi Kundu, ARs Revenue by : Shri Kausik Ray, DR Date of hearing: 17.09.2025 Date of pronouncement: 16.10.2025 O R D E R Per Rajesh Kumar, AM:
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 24.04.2024 for the AY 2017-18.
At the outset, we observe that there is delay in filing the appeal by 380 days for which condonation petition has been filed by the assessee stating the reasons for delayed filing of appeal.
After hearing the rival contentions and perusing the materials available on record, we find that the delay is for genuine and Bonafide reasons and accordingly condoned and appeal is admitted for adjudication.
After hearing the rival contentions and perusing the materials available on record, we find that the ld. CIT (A) as well as the ld. AO
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 16.10.2025.
Sd/- Sd/- (MANOMOHAN DAS) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 16.10.2025 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy//
Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Guwahati
