RAJULHOUBIENUO ANGAMI,NAGALAND vs. ITO WARD 2, DIMAPUR

ITA 26/GTY/2025Status: DisposedITAT Guwahati11 August 2025AY 2015-16Bench: this Hon'ble Tribunal assailing the order dated 24.06.2024 passed by the Learned Commissioner of Income Tax (Appeals) ["Ld. CIT(A)"]. That the due date for filing the appeal was 24th August, 2024. However, there has been an unintentional delay of 166 days (upto 13th February, 2025), in filing the present appeal, for which the Appellant, with utmost humility, seeks the indulgence of this Hon'ble Tribunal for condonation of the said delay on the grounds set forth herein.9 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It noted that while a notice under Section 143(2) might not be strictly necessary in all reassessment cases, the assessee must have had adequate opportunity to present their case. Since the CIT(A) did not adjudicate the legal grounds raised, the matter was remanded.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-prosecution due to an accountant's oversight, leading to a delay in filing the current appeal. The original assessment involved an addition under Section 69A, and the assessee claims exemption under Section 10(26) as a Naga Tribe member.

What were the issues?

Whether the assessment order is vitiated due to non-issuance of a mandatory notice under Section 143(2) and whether the assessee was provided with adequate opportunity to be heard.

Which sections of the Income-tax Act were involved?

Section 10(26),Section 69A,Section 143(2),Section 147,Section 148,Section 250

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Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI

PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.

In this case, there is a delay of 166 days, which has been requested to be condoned as under:

“1. The Appellant has preferred the present appeal before this Hon'ble Tribunal assailing the order dated 24.06.2024 passed by the Learned Commissioner of Income Tax (Appeals) ["Ld. CIT(A)"]. That the due date for filing the appeal was 24th August, 2024. However, there has been an unintentional delay of 166 days (upto 13th February, 2025), in filing the present appeal, for which

The order continues below.

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