LIANKUNGA INDANE GRAMIN VITRAK,PHAILENG, MAMIT, MIZORAM V. ITO WARD 2(4) EXEMP, SHILLONG, KHARMALKI ROAD, SHILLONG

ITA 303/GTY/2026

AI Insights

The case involves appeals by Liankunga Indane Gramin Vitrak against the orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which were dismissed as time-barred. The Tribunal found that the delays in filing the appeals were significant but decided to condone them, citing the need for a fair hearing. The Tribunal noted the absence of the assessee's representation and the lack of supporting documents for the delays but chose to remit the case back to the CIT(A) to ensure adherence to the principles of natural justice.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 854564 (ITAT-GUWAHATI)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2019-2020
• Appeal Filed On: 12-05-2026
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice
• Section: 147; 144

Judgement Text

" ITA Nos. 302 & 303/GTY/2026 (A.Ys. 2018-19 & 2019-20) Lian Kunga Indane Gramin Vitrak 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, DB, KOLKATA [Hybrid Court Hearing] Before Shri Duvvuru RL Reddy, Vice-President (KZ) & Shri Laxmi Prasad Sahu, Accountant Member I.T.A. No. 302/GTY/2026 Assessment Year: 2018-2019 & I.T.A. No. 303/GTY/2026 Assessment Year: 2019-2020 Liankunga Indane Gramin Vitrak,…...…...Appellant V-45, West Phaileng Dinthar Veng, W. Phaileng, Mamit, Aizawl-796431, Mizoram [PAN:AABTL0064C] -Vs.- Income Tax Officer,……………………………...Respondent Ward-2(4) (Exemption), Shillong, Kharmalki Road, Shillong-793001, Meghalaya Appearances by: N o n e, appeared on behalf of the assessee Shri Santosh Kumar Karnani, Addl. CIT, appeared on behalf of the Revenue Date of concluding the hearing: July 16, 2026 Date of pronouncing the order: July 17, 2026 O R D E R Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeals bearing ITA Nos. 302/GTY/2026 and 303/GTY/2026 are directed at the instance of assessee against the Printed from counselvise.com ITA Nos. 302 & 303/GTY/2026 (A.Ys. 2018-19 & 2019-20) Lian Kunga Indane Gramin Vitrak 2 orders of Id. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 25.01.2026 and 13.03.2026 passed for Assessment Years 2018-2019 and 2019-20 respectively. 2. None appeared on behalf of the assessee at the time of hearing for both the appeals. Therefore, we have decided to dispose of the appeals after hearing the ld. Departmental Representative and perusing the material available on record. 3. The appeals bearing ITA Nos. 302/GTY/2026 and 303/GTY/2026 are time-barred by 924 days and 659 days respectively in filing the appeals before the ld. CIT(Appeals). The ld. CIT(Appeals) did not condone the delay for not furnishing any plausible explanation from the side of assessee and dismissed the appeals of the assessee being time-barred. 4. Considering the facts and circumstances of the case, we are of the view that the assessee was prevented in filing the appeals within the stipulated time before the ld. CIT(Appeals). Therefore, we are inclined to condone the delay of 924 days and 659 days in filing the appeals bearing ITA Nos. 302/GTY/2026 and 303/GTY/2026 respectively before the ld. CIT(Appeals). Hence the delay in filing appeals is condoned. 5. At the time of hearing before the Tribunal, it was the submission of the ld. Departmental Representative that the assessee failed to offer any explanation/supporting documents in Printed from counselvise.com ITA Nos. 302 & 303/GTY/2026 (A.Ys. 2018-19 & 2019-20) Lian Kunga Indane Gramin Vitrak 3 respect of the grounds of appeals raised by it before the ld. Assessing Officer as well as ld. CIT(Appeals). The assessee also not filed any documentary evidence in support of delay in filing appeals before the ld. CIT(Appeals) and for this reason, ld. CIT(Appeals) dismissed the appeals of assessee for not furnishing satisfactory explanation before him within the stipulated period of time. The CIT(Appeals) was of the opinion that the assessee has not been able to show any ‘sufficient cause’ for not presenting the appeals within the prescribed period, within the meaning of section 249(3) of the Act, read with Section 5 of The Limitation Act. Therefore, he pleaded to uphold the orders passed by the revenue authorities. 6. We have heard the ld. Departmental Representative and perused the material available on record. A perusal of the impugned order clearly shows that ld. CIT(Appeals) dismissed the appeal of assessee due to delay in not furnishing the appeals in time before him. We also find that the assessment order has been passed u/s. 147 read with section 144 of the Act ex-parte as the assessee failed to produce any cogent proof or explanation in support of the claim and to substantiate his case. Considering the facts and circumstances, the delay of 924 days and 659 days in presenting appeals before the ld. CIT(Appeals) is condoned. We are inclined to set aside the orders passed by the ld. CIT(Appeals) and in order to meet the principle of natural justice, remit the matter back to the file of the ld. CIT(Appeals) with a direction to provide one more opportunity of being heard to the assessee. At the same breath, we also hereby caution the assessee to promptly co-operate with the proceedings before the ld. CIT(Appeals) failing which the Printed from counselvise.com ITA Nos. 302 & 303/GTY/2026 (A.Ys. 2018-19 & 2019-20) Lian Kunga Indane Gramin Vitrak 4 ld. CIT(Appeals) shall be at liberty to dispose of the appeals by passing appropriate order in accordance with law and merits based on the materials available on the record. Thus, the grounds raised by the assessee in the appeals are partly allowed for statistical purposes. 7. In the result, both the appeals of the assessee stand partly allowed for statistical purposes. Order pronounced in the open Court on 17/07/2026. Sd/- Sd/- (Laxmi Prasad Sahu) (Duvvuru RL Reddy) Accountant Member Vice-President (KZ) Kolkata, the 17th day of July, 2026 Copies to :(1) Liankunga Indane Gramin Vitrak, V-45, West Phaileng Dinthar Veng, W. Phaileng, Mamit, Aizawl-796431, Mizoram (2) Income Tax Officer, Ward-2(4) (Exemption), Shillong, Kharmalki Road, Shillong-793001, Meghalaya (3) CIT(A), NFAC, Delhi; (4) CIT - ; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha Printed from counselvise.com "