IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA)

SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER Assessment Year: 2015-16 Rajulhoubienuo Angami, House No. 149, Ward-3, Block-2, Chumukedima, S.O, Dimapur, Nagaland - 797103 [PAN: AQKPA9706D] .....................…...……………....Appellant vs.

National Faceless Assessment Centre, Delhi ...…..…................................. Respondent Appearances by:

Assessee represented by : Smriti Sahay, FCA Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 05.08.2025 Date of pronouncing the order : 11.08.2025

ORDER

PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1. In this case, there is a delay of 166 days, which has been requested to be condoned as under:

“1. The Appellant has preferred the present appeal before 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 and 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.

3. It is submitted that, the Ld. CIT(A) issued notices dated 29.04.2024;

15.05.2024 and 24.05.2024 for adjudication of proceedings

4. However, the Appellant was neither informed by the said Accountant regarding the notices nor forwarded the notices to Mr. Ajit Jain, Chartered Accountant for further action. Consequently, the appeal before the Ld. CIT(A) was dismissed for non-prosecution on 24.06.2024, a fact that came to the Appellant's knowledge only upon random checking of the income tax portal.

5. Upon learning of the dismissal, the Appellant, with due diligence, sought professional assistance for the appellate proceedings before the Hon'ble Income Tax Appellate Tribunal. It is further submitted that Mr. Ajit Jain did not handle Tribunal matters, the Appellant had to engage another professional competent in handling appellate litigation at this level.

6. Subsequently, Mr. Ajit facilitated the Appellant in securing the services of a lawyer in Delhi, who regularly practices before the Income Tax Appellate Tribunal and High Court, for representing the Appellant before this Hon'ble Tribunal.

7. It is humbly submitted that the delay in filing the present appeal is neither intentional nor attributable to any negligence on the part of the Appellant but is solely due to the aforementioned genuine and unavoidable circumstances. That the appellant has a meritorious case on merits and that the same ought not be dismissed on the grounds of bona fide delay. The Appellant has, at all times, acted with bona fide intent and exhibited due diligence in pursuing her legal remedies.

8. It is a well-settled principle of law that procedural technicalities should not impede the dispensation of substantive justice. Further, the Hon'ble Courts have consistently taken liberal and pragmatic approach in condoning the delays, where, sufficient cause has been demonstrated to the satisfaction of the Hon'ble Court(s)/Tribunal.

9. In view of the foregoing circumstances, the Appellant most humbly prays that this Hon'ble Tribunal may be pleased to condone the delay of 166 days, in filing the present appeal and permit its adjudication on merits, in the interest of 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);