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125 results for “condonation of delay”

Sorted by relevance

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Key Topics

Section 25086Addition to Income46Condonation of Delay41Section 153A35Section 14434Section 271(1)(c)27Section 80I26Limitation/Time-bar26Section 147

ITO(EXEMPTION), WARD-2(4), SHILLONG, SHILLONG vs. NORTH EAST SOCIETY OF SISTERS OF THE HOLY CROSS, MEGHALAYA

ITA 81/GTY/2025[2020-21]Status: DisposedITAT Guwahati11 Aug 2025AY 2020-21

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 11Section 143(1)Section 143(1)(a)Section 250

condoning of the delay, the delay is hereby condoned and the CO is admitted for adjudication, along with the main

INCOME TAX OFFICER, WARD-1, DIGBOI, DIGBOI vs. ARUNACHAL TEA COMPANY, MARGHERITA

In the result, the appeal of the Revenue is dismissed while the CO of the assessee is allowed

ITA 133/GTY/2024[2021-22]Status: DisposedITAT Guwahati

Showing 1–20 of 125 · Page 1 of 7

25
Section 143(1)22
Natural Justice22
Penalty21
29 Jan 2025
AY 2021-22

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 143(1)Section 250Section 44ASection 6Section 7Section 80Section 801E

condonation of delay has been filed by the Ld. AO which is as under: Sub: Prayer for condonation of delay

SHIBU ROY,RONGPUR, CACHAR vs. ITO, WARD-1, SILCHAR, SILCHAR

Appeals are partly allowed for statistical purposes

ITA 300/GTY/2025[2015-16]Status: DisposedITAT Guwahati03 Dec 2025AY 2015-16

Bench: The Ld. Cit(A) As Under:

Section 144Section 147Section 249(3)Section 271(1)(c)Section 271B

delay and had requested for condoning the same at first appeal stage. For the sake of convenience, the reasons given

SHIBU ROY,RONGPUR, CACHAR vs. ITO, WARD-1, SILCHAR, SILCHAR

Appeals are partly allowed for statistical purposes

ITA 298/GTY/2025[2014-15]Status: DisposedITAT Guwahati03 Dec 2025AY 2014-15

Bench: The Ld. Cit(A) As Under:

Section 144Section 147Section 249(3)Section 271(1)(c)Section 271B

delay and had requested for condoning the same at first appeal stage. For the sake of convenience, the reasons given

SHIBU ROY,RONGPUR vs. ITO, WARD-1, SILCHAR, SILCHAR

Appeals are partly allowed for statistical purposes

ITA 297/GTY/2025[2014-15]Status: DisposedITAT Guwahati03 Dec 2025AY 2014-15

Bench: The Ld. Cit(A) As Under:

Section 144Section 147Section 249(3)Section 271(1)(c)Section 271B

delay and had requested for condoning the same at first appeal stage. For the sake of convenience, the reasons given

SHIBU ROY,RONGPUR, CACHAR vs. ITO, WARD-1, SILCHAR, SILCHAR

Appeals are partly allowed for statistical purposes

ITA 299/GTY/2025[2014-15]Status: DisposedITAT Guwahati03 Dec 2025AY 2014-15

Bench: The Ld. Cit(A) As Under:

Section 144Section 147Section 249(3)Section 271(1)(c)Section 271B

delay and had requested for condoning the same at first appeal stage. For the sake of convenience, the reasons given

AMAR CHAND GANGWAL,GUWAHATI vs. INCOME TAX OFFICER, WARD-4(1), GUWAHATI, GUWAHATI

Appeal is allowed

ITA 144/GTY/2025[2017-18]Status: DisposedITAT Guwahati28 Oct 2025AY 2017-18

Bench: Your Honour Under Section 253(1) Of The Income Tax Act, 1961 Challenging The Order Dated 17.12.2024 Passed Under Section 250 Of The Said Act By The Ld. Addl/Joint Commissioner Of Income Tax (Appeals) -1, Noida For The Assessment Year 2017-18. 2. I Respectfully Submit That The Appeal Could Not Be Filed Within The Prescribed Time Due To Unavoidable Circumstances & Difficulties Beyond My Control. The Appeal Was Due To Be Filed On Or Before 28.02.2025. There Is Delay Of 95 Days Only In Filing Of The Appeal. 3. I Am Aged About 81 Years & I Am Not Conversant With E-Mail, Digital / Internet

Section 250Section 253(1)Section 270ASection 5

condonation of delay in the filing of the appeal. If the delay is not condoned, I shall suffer irreparable loss

ARECA GLOBAL ASSOCIATES PRIVATE LIMITED,GUWAHATI vs. ASSISTANT DIRECTOR OF INCOME TAX, BENGALURU

Appeal is allowed for statistical purposes

ITA 22/GTY/2025[2018-2019]Status: DisposedITAT Guwahati06 Aug 2025AY 2018-2019

Bench: The

Section 154Section 250

delay of 179 days, admittedly without any petition seeking condonation of the said delay. Thereafter, the Ld. CIT(A) has recorded

SUMAN AHMED,GAURIPUR vs. ITO, WARD- DHUBRI, DHUBRI

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

ITA 45/GTY/2024[2017-18]Status: DisposedITAT Guwahati20 Jan 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita No.45/Gty/2024 Assessment Year : 2017-18

For Appellant: Shri Kushal SoniFor Respondent: Shri Soumendu Sekar Das
Section 115BSection 143(2)Section 144Section 147Section 148Section 250Section 69A

delay of 98 days in filing of appeal before ld.CIT(A) deserves to be condoned. We therefore condone the delay

HAREN MAHANTA,GUWAHATI vs. INCOME TAX OFFICER, WARD 1(3), GUWAHATI, GUWAHATI

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

ITA 435/GTY/2025[2023-24]Status: DisposedITAT Guwahati13 Mar 2026AY 2023-24

condoning the delay of 78 days. As we found the reasons to be genuine and bona fide, therefore, by condoning

D P SCHOOL SOCIETY,NAGALAND vs. ASSESSING OFFICER, JURISDICTION WARD TWO(THREE)

Appeal of the assessee is allowed for statistical purposes

ITA 136/GTY/2025[2019-20]Status: DisposedITAT Guwahati21 Aug 2025AY 2019-20

Bench: The First Appellate Authority. Before The Ld. Addl./Jcit(A), The Assessee Gave The Reasons For Said Delay As Under:

Section 11Section 12ASection 249(3)Section 250

delay. Mere assertion of “unavoidable circumstances” without adequate supporting documentation cannot be considered sufficient ground for condonation of delay of this

SHIWAJI PD. JAISWAL,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, GUWAHATI

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

ITA 47/GTY/2025[2018-19]Status: DisposedITAT Guwahati19 Jan 2026AY 2018-19

Bench: the Ld. CIT(A) explaining the reason for delay in filing the appeal of 1862 days delay which is as under: "Dear Sir, Sub: Prayer for condonation of delay in filing appeal for the assessment year 2018-19 against the Assessment Order issued U/s. 143(1) of the Income Tax Act, 1961.

Section 143(1)Section 250Section 43B

delay which is as under: “Dear Sir, Sub: Prayer for condonation of delay in filing appeal for the assessment year

MAHABHAIRAV AUTO LLP,TEZPUR vs. DCIT/ACIT CIR-1, GUWAHATI, GUWAHATI

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

ITA 213/GTY/2024[2018-19]Status: DisposedITAT Guwahati23 Apr 2025AY 2018-19

Bench: The Ld. Cit(A) Where The Assessee Could Not Succeed Mainly On The Ground That There Was A Delay Of 144 Days In Filing Of The First Appeal, Which Was Not

Section 250

condone the delays in filing of appeals. In the interest of substantive justice, the delays in filing of appeals normally

SENTILEMBA,MOKOKCHUNG, NAGALAND vs. ITO WARD 2, DIMAPUR, DIMAPUR

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

ITA 23/GTY/2026[2020-21]Status: DisposedITAT Guwahati13 Mar 2026AY 2020-21
For Appellant: Shri Sidhant Sharma, FCAFor Respondent: Shri Dipak Singh, CIT-DR

delay of 144 days without condonation. The assessee claimed the delay was due to bona fide reasons and that the CIT(A)'s order

GNRC LTD,DISPUR vs. ITO W-2(1), GUWAHATI, GS ROAD

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

ITA 49/GTY/2026[2014-15]Status: DisposedITAT Guwahati13 Mar 2026AY 2014-15

delay without condoning it, despite the delay being attributed to bona fide reasons. The assessee argued this violated principles of natural

MARILYN DAS,GUWAHATI vs. ITO, WARD-2(2), GUWAHATI, GUWAHATI

In the result, the appeal of the assessee is allowed for statistical\npurposes

ITA 426/GTY/2025[2015-16]Status: DisposedITAT Guwahati13 Mar 2026AY 2015-16

condoning the delay\nof 120 days. As we found the reasons to be genuine and bona fide,\ntherefore, condoning the same

RAJULHOUBIENUO ANGAMI,NAGALAND vs. ITO WARD 2, DIMAPUR

Appeal of the assessee is partly allowed for statistical purposes

ITA 26/GTY/2025[2015-16]Status: DisposedITAT Guwahati11 Aug 2025AY 2015-16

Bench: 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. 2. It Is Submitted That The Mr. Shivendu Maharaj Is The Accountant Of The Appellant Who Looks After The Tax Portal & Email Updates. The Accountant Also Forwards The Needful To The Chartered Accountant, Mr. Ajit Jain, To Take Necessary Action In Response To Any Notice That Is Received.

Section 10(26)Section 147Section 250Section 69A

delay of 166 days, which has been requested to be condoned as under: “1. The Appellant has preferred the present

JIA MONGRI SANGMA,NONGALBIRA vs. ITO, SHILLONG

In the result, the quantum appeal of the assessee is allowed for\nstatistical purposes and the penalty appeals are allowed with the\nabove observation

ITA 443/GTY/2025[2021-22]Status: DisposedITAT Guwahati13 Mar 2026AY 2021-22
Section 144Section 270ASection 271

delay of 312 days, without condoning the delay.", "held": "The Tribunal found the reasons for the delay to be genuine

SPECIAL JUDGE ASSAM GUWAHATI,GUWAHATI vs. ITO-TDS2, GUWAHATI

In the result, the appeals of the assessee are allowed for statistical purposes only

ITA 35/GTY/2025[2014-15]Status: DisposedITAT Guwahati06 Aug 2025AY 2014-15

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Manomohan Das, Hon’Ble

For Appellant: Shri S.P. Bhati, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 200A(1)Section 234ESection 250

delay of approximately 7 years and 6 months and there was lack of sufficient cause for condonation of delay. 4. Being

SPECIAL JUDGE ASSAM GUWAHATI,GUWAHATI vs. ITO-TDS2, GUWAHATI

In the result, the appeals of the assessee are allowed for statistical purposes only

ITA 36/GTY/2025[2014-15]Status: DisposedITAT Guwahati06 Aug 2025AY 2014-15

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Manomohan Das, Hon’Ble

For Appellant: Shri S.P. Bhati, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 200A(1)Section 234ESection 250

delay of approximately 7 years and 6 months and there was lack of sufficient cause for condonation of delay. 4. Being