AJAY JOJO,SILCHAR vs. ITO, WARD-1, SILCHAR, SILCHAR

ITA 151/GTY/2025Status: DisposedITAT Guwahati04 February 2026AY 2020-21Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI LAXMI PRASAD SAHU (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal noted that the AO's stand was in contempt of the Supreme Court's order extending the limitation period. The AO's action in considering the return as delayed was deprecated.

What were the facts?

The assessee's appeal against the CIT(A) order for AY 2020-21 is under consideration. The assessee submitted that the return was filed with a delay of 43 days due to COVID-19 limitations, citing a Supreme Court decision extending the limitation period. However, the AO considered the return delayed as per the IT Act due date.

What were the issues?

Whether the delay in filing the return due to COVID-19 limitations should be condoned in light of the Supreme Court's decision on extension of limitation periods.

Which sections of the Income-tax Act were involved?

Income Tax Act

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GAUHATI BENCH, GUWAHATI

Before: SHRI GEORGE MATHAN, JM & SHRI LAXMI PRASAD SAHU, AM

For Respondent: Shri Santosh Karnani, Sr. DR
Hearing: 04/02/2026Pronounced: 04/02/2026

Per George Mathan, JM:

This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 08.05.2025 for the assessment year 2020-2021. 2. It was submitted by the Ld.AR that the assessment year involved in this appeal is 2020-21. The audit report had been filed within time but the return was filed with delay of 43 days on account of covid period limitation. It was the submission that in view of the decision of the Hon’ble Supreme Court in the Misc

The order continues below.

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