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

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

natural justice.", "held": "The Tribunal held that substantial justice should be preferred over technicality like limitation. The delay in filing the appeal before the Ld. CIT(A) was condoned

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

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

condoning a delay of 146 days. The assessee argued that the delay was due to bona fide reasons and the order violated principles of natural justice

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

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

natural justice.", "held": "The Tribunal held that substantial justice should prevail over technicalities like limitation. The delay in filing the appeal before the CIT(A) was condoned

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

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

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

condonation of delay an overall view in the larger interest of justice has to be taken. None should be deprived of Suman Ahmed an adjudication on merits unless the Court of law or the Tribunal/Appellate Authority finds that the litigant has deliberately and intentionally delayed filing of the appeal, that he is careless, negligent and his conduct is lacking

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

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

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

nature of the Hon'ble Apex Court order (supra), it is also a fact that the appellate authorities must sparingly not condone the delays in filing of appeals. In the interest of substantive justice

RAJULHOUBIENUO ANGAMI,NAGALAND vs. ITO WARD 2, DIMAPUR

Appeal of the assessee is partly allowed for statistical purposes

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.

justice, equity, and fair play. PRAYER In light of the foregoing, the Appellant most respectfully prays that this Hon'ble Tribunal may be pleased to: a) Condone the delay of 166 days, in filing the appeal against the order of the Ld. CIT(A); and b) Grant such further and other reliefs as this Hon'ble Tribunal may deem just

NAMRUP COLLEGE,NAMRUP vs. ITO WARD 2(4) EXEMP, SHILLONG, SHILLONG

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

Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumarnamrup College, I.T.O., Po Parbatpur, Namrup, Ward-2(2),Exemp., Vs. Dibrugarh-786623 (Assam) Shillong. (Appellant) (Respondent) Pan No. Aaatn 8580 E Assessee By : Shri Dindayal Dhandharia, Fca Revenue By : Shri Santosh Kumar Karnani, Addl.Cit Date Of Hearing: 13/03/2026 Date Of Pronouncement: 13/03/2026 O R D E R

condoning the delay of 165 days, which was on account of bona fide and genuine reasons. The ld. Counsel for the assessee 2 Namrup College Vs ITO submitted that the order passed by the Learned CIT (A) is in violation of the principles of natural justice

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

condone the delay of 312 days of filing the appeal and\ndismissed the appeal in limine, which was on account of bona fide\nand genuine reasons. The Id. Counsel for the assessee submitted that\nthe order passed by the Learned CIT (A) is in violation of the\nprinciples of natural justice

S.B. BHATTACHARJEE MEMORIAL TRUST FOR CHILDREN EDUCATION ,DIGBOI vs. ACIT, CIRCLE-1, DIBRUGARH, DIBRUGARH

In the result, the appeal of the assessee is allowed

Bench: Shri Manomohan Das & Shri Rakesh Mishra

natural justice and without allowing reasonable opportunity of being heard, the same is bad in law and untenable. 12. For that the appellant craves leave of your honour to take additional ground or grounds of appeal and/or to modify or resign any ground(s) of appeal before or at the time of hearing.” 3. Brief facts of the case

RAHUL LAPANG,RI-BHOI, MEGHALAYA vs. ITO W-BYRNIHAT, BYRNIHAT, MEGHALAYA

In the result, the appeal of the assessee is allowed for statistical purposes\n\nOrder pronounced on 13

condoning the delay of 343 days, which was on account of bona fide and genuine reasons. The Id. Counsel for the assessee submitted that the order passed by the Learned CIT (A) is in violation of the principles of natural justice

KENNETH BLAH,SHILLONG vs. INCOME TAX OFFICER, WARD - 2, SHILLONG

In the result, the appeal of the assessee is allowed

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita No.135/Gty/2024 िनधा"रण वष" / Assessment Year: 2017-18

delay is condoned only in the interest of natural justice and the matter is taken up for adjudication as hereunder

UTTAM KUMAR CHETIA,NATUN NIRMALI GAON vs. ITO WARD-1(3), DIBRUGARH

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

Bench: Shri Manomohan Das, Hon’Ble & Shri Rakesh Mishra, Hon’Ble

natural justice as the learned Commissioner of Income Tax (Appeals), Income Tax Department NFAC did not consider the written submission vide response dated 09.03.2020, 03.01.2024 and 24.09.2024 prior to passing the impugned order in appeal. (iv) On the facts and in the circumstances of the case and in law, the order of the ld. Commissioner of Income Tax (Appeals), Income

ADARSHA SAMAJ KALYAN SAMITTEE,NAGAON vs. ITO, WARD-NAGAON, NAGAON

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Laxmi Prasad Sahui.T.A. No. 331/Gty/2025 Assessment Year: 2021-2022 Adarsha Samaj Kalyan Samittee,.....……..Appellant Belaguri Natun Bazar, P.O. Solmari, P.S. Rupahi, Solmari B.O., Sastri Nagar, Nagaon-782002, Assam [Pan:Aabaa1582B] -Vs.- Income Tax Officer,…………..……………..…...Respondent Ward-Nagaon, Rkb Road, Hazibergaon, Nagaon, Nagoon-782001, Assam Appearances By: Shri Anil Jha, Ca, Appeared On Behalf Of The Assessee Shri Santosh Kumar Karnani, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: January 05, 2026 Date Of Pronouncing The Order: January 22, 2026 O R D E R

delay is condoned. 4. At the time of hearing, the ld. Counsel for the assessee submitted that the ld. CIT(Appeals) has passed the order ex-parte as the assessee failed to produce satisfactory documentary evidences in support of his claim inspite of sufficient opportunities given. He also submitted that even the assessment order has been passed under section 147/144

TORSA MACHINES LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, GUWAHATI, GUWAHATI

Appeal is allowed for statistical purposes

Bench: Him.

condoned as it was not explained with any cogent reasons. Accordingly, the appeal was dismissed in limine. 1.2 The assessee has approached the ITAT against the impugned order with the following grounds: “1. That the Id. Commissioner of Income Tax (Appeals), NFAC was not justified in dismissing the appeal on the ground of delay in 1 filing the same, whereas

PAWAN KUMAR AGARWALA,GS ROAD vs. ACIT CIRCLE-4, GS ROAD

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

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm Acit, Circle-4, Pawan Kumar Agarwala, Aaykar Bhavan, Christian House No.19, Aaykar Bhavan/L4, Gs Road, Tarun Nagar, Basti, Gs Road,] Vs. Assam-781005 Assam-781005 (Appellant) (Respondent) Pan No. Abvpa5961E Assessee By : Uttam Kumar Borthakur, Ar Revenue By : Shri Kausik Ray, Dr Date Of Hearing: 21.07.2025 Date Of Pronouncement: 27.08.2025

condoning the delay of 35 days, which was on account of bona fide and genuine reasons. The ld. Counsel for the assessee submitted that the order passed by the Learned CIT (A) is in violation of the principles of natural justice

NEW TECH STEEL & ALLOYS PRIVATE LIMITED,ASSAM vs. DCIT/ACIT CIR-1, GUWAHATI, GUWAHATI

Appeal of the assessee is allowed for statistical purposes

Bench: The Hon'Ble Bench Against The Order Of The Ld. Cit(Appeals) Passed Under Section 143(3) Of The Income Tax Act, 1961. As Per The Provisions Of Section 253(3), The Appeal Was Required To Be Filed On Or Before 11Th March, 2025. However, The Appeal Could Only Be Filed On 4Rd June, 2025, Resulting In A Delay Of 85 Days. The Reasons For The Delay Are Detailed Below: 1. That Due To Serious Health Condition, The Appellant Was Unable To Continue The Required Legal Proceedings As He Was A Prolonged Sufferer Of Acute Pancreatitis & Chronic Liver Disease (Cld), Both Of Which Significantly Compromised His

condone the delay and admit the appeal for adjudication. 2. The present appeal arises from order u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”), dated 10.01.2025, passed by Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. 2.1 In this case, the additions were made by the Ld. AO on account of violation

DEBASHISH BISWAS (DECEASED),TEZPUR vs. INCOME TAX OFFICER, WARD-1, TEZPUR

Appeal of the assessee is allowed for statistical purposes

Bench: the Hon'ble Income Tax Appellate Tribunal, Gauhati Bench, Guwahati against the ex-parte Order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi U/s.250 without providing actual and sufficient opportunity of hearing. This is true and correct.

delay is hereby condoned and the appeal is admitted for adjudication. 2. The present appeal emanates from the order under Section 250 of Income Tax Act, 1961 (hereafter “the Act”) passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter “the Ld. CIT(A)”], dated 15.10.2024. 2.1 In this case, the Ld. AO passed

NAZRUL ISLAM,NALBARI vs. ASSESSING OFFICER, NALBARI

Appeal is allowed for statistical purposes

Bench: The Ld. Cit(A) Was Not Condoned & The Appeal Was Not Admitted For Adjudication On The

delay of 227 days was not condoned by the Ld. CIT(A). It was the prayer that the assessee may be given a chance to present the facts at an appropriate level so that there is no miscarriage of justice on account of denial of the principles of natural