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17 results for “condonation of delay”+ Section 35clear

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Key Topics

Section 25018Section 10(26)15Addition to Income11Section 69A9Section 44A7Section 143(3)7Section 1486Natural Justice6Section 271D

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

Section 250 of the Income Tax Act, 1961, on 02.01.2025 is fundamentally flawed and in clear violation of the principles of natural justice, as it was issued prematurely without affording the Appellant a fair and reasonable opportunity to present its case. The Appellant had specifically mentioned in Form No. 35 that the explanation for the delay would be provided

KRIPA RANJAN DEBBARMA,AGARTALA vs. ITO, WARD - 1, AGARTALA, AGARTALA

Appeal is allowed for statistical purposes

ITA 122/GTY/2025[2013-14]Status: DisposedITAT Guwahati17 Nov 2025AY 2013-14
5
Condonation of Delay5
Depreciation5
Disallowance5

Bench: Your Honour Against The Rejection Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre Passed On 25.11.2024 & In The Matter Have E-Filed The Appeal In Form 35 Online With Grounds Of Appeal On 16.05.2025 & The Appeal Fee Rs. 10,000 Is Also Paid. However The Above Appeal Has Been Filed With A Delay Of 105 Days As The Appeal Was Supposed To Be Filed By 60 Days From The Date Of Order Ie. 25.11.2024 But Filed On 16.05.2025. Sir, I Am Not Able To Attend To My Regular Duties & Tasks. I Am 72 Years & Am Suffering From Depression & Various Age Related Issues. I Am Under Medical

Section 249(3)Section 250

35 online with Grounds of Appeal on 16.05.2025 and the appeal fee Rs. 10,000 is also paid. However the above appeal has been filed with a delay of 105 days as the appeal was supposed to be filed by 60 days from the date of order ie. 25.11.2024 but filed on 16.05.2025. Sir, I am not able to attend

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

section 234E, contending that it is ultra vires and illegal. 3. The learned CIT(A) vide order dated 31.12.2024 dismissed the appeal of the assessee citing the reason that appeal was filed after a delay of approximately 7 years and 6 months and there was lack of sufficient cause for condonation of delay. 4. Being aggrieved, the assessee filed

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

section 234E, contending that it is ultra vires and illegal. 3. The learned CIT(A) vide order dated 31.12.2024 dismissed the appeal of the assessee citing the reason that appeal was filed after a delay of approximately 7 years and 6 months and there was lack of sufficient cause for condonation of delay. 4. Being aggrieved, the assessee filed

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

ITA 245/GTY/2024[2022-23]Status: DisposedITAT Guwahati09 May 2025AY 2022-23

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 11Section 143(1)Section 234ASection 234C

35, 625/- in page no. 22 of the intimation order dated 31.03.2023 passed u/s 143(1), was not justified in arbitrarily taking the same figure at Rs. NIL in page no. 16 of the said intimation order while computing total income of the appellant, which is self-contradictory and bad in law. 3. For that the ld. Addl

ARUP BAKSHI,BONGAIGAON vs. ITO, WARD -1, BONGAIGAON, BONGAIGAON

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

ITA 293/GTY/2025[2018-19]Status: DisposedITAT Guwahati03 Feb 2026AY 2018-19

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 143Section 143(2)Section 143(3)Section 250

condone the delay and admit the appeal for adjudication. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “For that the learned A.O. is not justified in making Computation of Tax on income of Rs.26,24,091/- even after making assessment order u/s 143(3) on returned income at Rs. 14,35

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

condone the impugned delay attributable to various procedural formalities and compilation of records. The case is now taken up for adjudication on merits. 3. The Revenue's first substantive grievance reads that the CIT(A) has erred in law and on facts in deleting depreciation disallowance of ₹84,86,809/- made by the Assessing Officer in assessment order dated

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

condone the impugned delay attributable to various procedural formalities and compilation of records. The case is now taken up for adjudication on merits. 3. The Revenue's first substantive grievance reads that the CIT(A) has erred in law and on facts in deleting depreciation disallowance of ₹84,86,809/- made by the Assessing Officer in assessment order dated

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

condone the impugned delay attributable to various procedural formalities and compilation of records. The case is now taken up for adjudication on merits. 3. The Revenue's first substantive grievance reads that the CIT(A) has erred in law and on facts in deleting depreciation disallowance of ₹84,86,809/- made by the Assessing Officer in assessment order dated

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

condone the impugned delay attributable to various procedural formalities and compilation of records. The case is now taken up for adjudication on merits. 3. The Revenue's first substantive grievance reads that the CIT(A) has erred in law and on facts in deleting depreciation disallowance of ₹84,86,809/- made by the Assessing Officer in assessment order dated

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee for Assessment Year

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

condone the impugned delay attributable to various procedural formalities and compilation of records. The case is now taken up for adjudication on merits. 3. The Revenue's first substantive grievance reads that the CIT(A) has erred in law and on facts in deleting depreciation disallowance of ₹84,86,809/- made by the Assessing Officer in assessment order dated

MANTO TINGKHAHAM,NAMSANGMUKH vs. OFFICE OF THE ITO, DIGBOI

Appeal is allowed for statistical purposes

ITA 161/GTY/2025[2019-20]Status: DisposedITAT Guwahati28 Oct 2025AY 2019-20

Bench: the Commissioner of Income Tax (Appeals) was disposed of by order dated 21/03/2025 passed by the Commissioner of Income Tax (Appeals) Vide DIN & Order No :ITBA/NFAC/S/250/2024-25/1074803037(1).

Section 10(26)Section 250Section 69A

delay is hereby condoned and the appeal is admitted for adjudication. 2. On the last date of hearing, none attended but since several past dates have resulted in no appearance by anybody on behalf of the assessee, hence, it was decided to proceed with the adjudication with the help of Ld. DR. 2.1 In this case

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

In the result, the appeal of the assessee is allowed

ITA 135/GTY/2024[2017-18]Status: DisposedITAT Guwahati20 Jan 2025AY 2017-18

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

For Appellant: Shri J.P. Gupta, FCAFor Respondent: Shri Kaushik Roy, JCIT
Section 10(26)Section 133(6)Section 143(2)Section 25Section 250Section 269SSection 271D

section 271D is not applicable. 5. In appeal, the ld.CIT(A) confirmed the penalty levied by the Assessing Officer u/s.271D of the Act by holding as under : “5. Findings: The appeal is delayed. In Forms 35, the appellant has submitted as follows: "Not knowing that an appeal had to be filed online." The delay is condoned

SHRI PARINDRA REANG,AMARPUR vs. ITO, WARD- UDAIPUR, AGARTALA

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

ITA 177/GTY/2024[2018-19]Status: DisposedITAT Guwahati25 Feb 2025AY 2018-19

Bench: the Ld CIT (A) who disposed off the case on 23-02-2024 as per the Portal as response was filled against the Notice issued by his honour and disposed off the Appeal, partially allowing the Appeal filed.

Section 10(26)Section 147Section 148ASection 250Section 69A

delay is hereby condoned and the appeal is admitted for adjudication. I.T.A. No. 177/GTY/2024 Shri Parindra Reang 2. The present appeal arises from the order passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 23.02.2024, passed under Section 250 of the Income Tax Act, 1961 (hereafter ‘the Act’). 2.1 In this case

MITCHELL WANKHAR,SHILLONG vs. ITO W-2, SHILLONG

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

ITA 275/GTY/2025[2022-23]Status: DisposedITAT Guwahati11 Dec 2025AY 2022-23

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 148Section 148ASection 250Section 271ASection 4Section 44ASection 69A

section 10(26) and the assessment was made because the documents filed were not in English translation. Before the Ld. CIT(A), the delay was not condoned as the justification relating to the assessee not being familiar with online tax filing procedure and Form No. 35

MITCHELL WANKHAR,SHILLONG vs. ITO W-2, SHILLONG

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

ITA 274/GTY/2025[2016-17]Status: DisposedITAT Guwahati11 Dec 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 148Section 148ASection 250Section 271ASection 4Section 44ASection 69A

section 10(26) and the assessment was made because the documents filed were not in English translation. Before the Ld. CIT(A), the delay was not condoned as the justification relating to the assessee not being familiar with online tax filing procedure and Form No. 35

JAGJEET SINGH & SONS,GUWAHATI vs. ACIT CIR-2, GUWAHATI

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

ITA 216/GTY/2024[2017-18]Status: DisposedITAT Guwahati21 Mar 2025AY 2017-18

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

For Appellant: Adj. PetitionFor Respondent: Shri Kaushik Ray, DCIT
Section 142(1)Section 143(2)Section 144Section 250Section 68

delay in filing of appeal, as from the facts it is evident that the appeal was filed within 30 days of receipt of demand notice as mentioned in Form 35 itself. (iii) That the Hon’ble CIT(A), NFAC erred in facts by observing that the appellant failed to furnish the grounds of appeal, even though the same was filed