RAMEN DEKA,GUWAHATI vs. ACIT CIR-2 GUWAHATI, GUWAHATI
Facts
The appeal arose from an order under Section 250 of the Income Tax Act, 1961, where the Ld. CIT(A) did not condone a 325-day delay in the assessee's appeal. The assessee had not filed any request for condonation of delay with the CIT(A), nor did the grounds of appeal before the ITAT provide specific reasons for the delay.
Held
The Income Tax Appellate Tribunal, emphasizing its duty to deliver justice, set aside the order and condoned the 325-day delay in filing the appeal before the first appellate authority. The case was remanded back to the Ld. CIT(A) for fresh adjudication on the merits.
Key Issues
Whether the delay in filing the appeal before the CIT(A) should be condoned by the Tribunal, and whether the matter should be remanded for fresh adjudication on merits.
Sections Cited
Section 250 of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI
IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA)
SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 146/GTY/2025 Assessment Year: 2018-19
Ramen Deka, 6th Floor, Hotel Rialto Building, G.N.B. Road, Panbazar, 781001, Guwahati [PAN: AFOPD1671D] .....................…...……………....Appellant vs. ACIT Cir-2, Guwahati, Aayakar Bhawan, Christian, Basti, G.S. Road, Guwahati - 781005 ...…..…................................. Respondent Appearances by: Assessee represented by : None Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 18.08.2025 Date of pronouncing the order : 21.08.2025
ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. The present appeal arises from order u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”) dated 28.02.2025, passed by Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi.
1.1 In this case, there was no one present from the side of the assessee on the last date of hearing but it was decided to proceed ahead with the adjudication with the help of Ld. DR. In this case the Ld. CIT(A) had not condoned the delay in filing of appeal before him.
I.T.A. No. 146/GTY/2025 Ramen Deka 2. The Ld. DR pointed out that the assessee was given an opportunity to explain the reasons for filing the appeal delayed by 325 days before the Ld. CIT(A). It is a matter of record that the assessee did not file any request for condoning the delay before the Ld. CIT(A). A perusal of the grounds of appeal before us does not specifically mention any reason as to why the delay happened before the Ld. CIT(A). However, we are conscious of the fact that the ITAT as a forum is expected to deliver justice. Accordingly, considering the totality of facts and circumstances, we deem it fit to set aside the impugned order by condoning the delay before the first appellate authority and remanding the matter back to the file of Ld. CIT(A) for fresh adjudication.
In result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 21.08.2025
Sd/- Sd/- [Manomohan Das] [Sanjay Awasthi] Judicial Member Accountant Member Dated: 21.08.2025 AK, Sr. PS
I.T.A. No. 146/GTY/2025 Ramen Deka Copy of the order forwarded to: 1. The Appellant 2. The Respondent 3. CIT(A)- 4. CIT- 5. CIT(DR)
//True copy// By order
Assistant Registrar, Kolkata Benches
