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

Appeal is allowed

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

condoned as under: “1. The above appeal has been filed before 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

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

section 115BBE of the Act. 3. Aggrieved assessee preferred appeal before the ld.NFAC but with a delay of 98 days. The ld. NFAC dismissed the appeal in limine without condoning the delay. Suman Ahmed 4. Now the assessee is in appeal before the Tribunal challenging the impugned order. 5. We have heard both the parties and perused the record placed

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

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

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

250 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) and pertains to the Assessment Year [AY] 2014-15. Page 1 of 3 ITA No. 35-36 / GTY / 2025 Special Judge Assam-Vs- The ITO, TDS-2 AY: 2014-15 2. The brief facts of the case are that, the Centralized Processing Centre

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

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

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

250 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) and pertains to the Assessment Year [AY] 2014-15. Page 1 of 3 ITA No. 35-36 / GTY / 2025 Special Judge Assam-Vs- The ITO, TDS-2 AY: 2014-15 2. The brief facts of the case are that, the Centralized Processing Centre

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

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.

250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals), Additional/Joint Commissioner of Income Tax (Appeals) – 1, Delhi [hereafter “the Ld. Addl./JCIT(A)] dated 11.12.2024, DIN & order No. ITBA/APL/S/250/2024- 25/1071104128(1) challenging the appellate order for not condoning the delay of 1862 days and not deciding the issue on merits

PAWAN COMMUNICATIONS PRIVATE LIMITED,GUWAHATI ASSAM vs. DCIT, CENTRAL CIRCLE-2, GUWAHATI

Appeal of the assessee is allowed

Bench: the learned Income Tax Appellate Tribunal [ITAT for short hereafter] expired on 17.05.2024. There is therefore a delay of about 211 (two hundred eleven) days or more till date in submitting the appeal before the said learned Tribunal.

delay is hereby condoned and the appeal is admitted for adjudication. 2. The present appeal arises from the order under Section 250 of Income Tax Act, 1961 (hereafter “the Act”) passed by the Ld. Commissioner of Income Tax (Appeals), Central NER, Guwahati [hereafter “the Ld. CIT(A)”], dated 18.03.2024. I.T.A. No. 283/GTY/2024 Pawan Communications Private Limited 2.1 In this case

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

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.

delay is hereby condoned and the appeal is admitted for adjudication. I.T.A. No. 26/GTY/2025 Rajulhoubienuo Angami 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 24.06.2024. 2.1 In this

SINGDON RONGHANG,ASSAM vs. ITO WARD 2, DIMAPUR, DIMAPUR

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

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Singdon Ronghang Ito Ward, 2, Dimapur Tuliram Ronghang Rongtheang, Dimapur-797103, Karbianglong, Diphu-782460, Vs. Nagaland Assam (Appellant) (Respondent) Pan No. Cdppr0948Q Assessee By : None Revenue By : Shri Dipak Singh, Dr Date Of Hearing: 09.03.2026 Date Of Pronouncement: 13.03.2026

condone the delay and admit the appeal for adjudication. At the time of hearing neither the assessee nor the ld. AR appeared before the Bench to attend this appeal nor was any adjournment application moved by the assessee. Therefore, this appeal is heard and disposed off with the assistance of ld. DR, who pointed out that the assessee

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

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

250 of the Income Tax Act, 1961 (hereafter “the Act”), passed by Ld. Additional/Joint Commissioner of Income Tax, Faridabad (hereafter “the Ld. Addl/JCIT(A)] as under: (i) ITA No. 18/Gty/2025 (AY 2020-21) vide order dated 26.12.2024; I.T.A. Nos. 18-20/GTY/2025 Nagahat Tea Estate Pvt. Ltd. (ii) ITA No. 19/Gty/2025 (AY 2021-22) vide order dated

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

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

250 of the Income Tax Act, 1961 (hereafter “the Act”), passed by Ld. Additional/Joint Commissioner of Income Tax, Faridabad (hereafter “the Ld. Addl/JCIT(A)] as under: (i) ITA No. 18/Gty/2025 (AY 2020-21) vide order dated 26.12.2024; I.T.A. Nos. 18-20/GTY/2025 Nagahat Tea Estate Pvt. Ltd. (ii) ITA No. 19/Gty/2025 (AY 2021-22) vide order dated

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

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

250 of the Income Tax Act, 1961 (hereafter “the Act”), passed by Ld. Additional/Joint Commissioner of Income Tax, Faridabad (hereafter “the Ld. Addl/JCIT(A)] as under: (i) ITA No. 18/Gty/2025 (AY 2020-21) vide order dated 26.12.2024; I.T.A. Nos. 18-20/GTY/2025 Nagahat Tea Estate Pvt. Ltd. (ii) ITA No. 19/Gty/2025 (AY 2021-22) vide order dated

SRI PICKLU PAUL,KARIMGANJ vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SILCHAR, SILCHAR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Sri Duvvuru Rl Reddy(Kz) & Sri Rakesh Mishra

250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2014-15 dated 15.02.2018, which has been passed against the assessment order u/s 143(3) of the I.T.A. No.: 195/GTY/2018 Assessment Year: 2014-15 Sri Picklu Paul. Act, dated 30.12.2016. None appeared on behalf of the assessee and the appeal was heard with the assistance

ANJAN KUMAR PAUL,CACHAR vs. ACIT CENTRAL CIRCLE-1 , GUWAHATI

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

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

250 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) and pertains to the Assessment Year [AY] 2014-15, AY 2015- Page 1 of 4 ITA No. 206 - 212 / GTY / 2025 Anjan Kumar Paul-Vs- The ACIT, Central Circle-1, Guwahati

ANJAN KUMAR PAUL,CACHAR vs. ACIT CENTRAL CIRCLE-1, GUWAHATI

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

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

250 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) and pertains to the Assessment Year [AY] 2014-15, AY 2015- Page 1 of 4 ITA No. 206 - 212 / GTY / 2025 Anjan Kumar Paul-Vs- The ACIT, Central Circle-1, Guwahati

ANJAN KUMAR PAUL,HAILAKANDI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

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

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

250 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) and pertains to the Assessment Year [AY] 2014-15, AY 2015- Page 1 of 4 ITA No. 206 - 212 / GTY / 2025 Anjan Kumar Paul-Vs- The ACIT, Central Circle-1, Guwahati

ANJAN KUMAR PAUL,HAILAKANDI vs. ACIT, CENTRAL CIRCLE -1, GUWAHATI

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

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

250 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) and pertains to the Assessment Year [AY] 2014-15, AY 2015- Page 1 of 4 ITA No. 206 - 212 / GTY / 2025 Anjan Kumar Paul-Vs- The ACIT, Central Circle-1, Guwahati

ANJAN KUMAR PAUL,HAILAKANDI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

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

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

250 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) and pertains to the Assessment Year [AY] 2014-15, AY 2015- Page 1 of 4 ITA No. 206 - 212 / GTY / 2025 Anjan Kumar Paul-Vs- The ACIT, Central Circle-1, Guwahati