ANJU MANISH GANGAR,NAVI MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 22(3) , NAVI MUMBAI

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ITA 6675/MUM/2025Status: DisposedITAT Mumbai18 December 2025AY 2011-12Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, citing the principles of substantial justice over technicalities and accepting that the delay was due to reasons beyond the assessee's control. The Tribunal restored the matter back to the AO for de novo assessment.

What were the facts?

The assessee filed appeals challenging ex-parte assessment orders passed under Section 144 of the Income Tax Act and confirmed by the CIT(A). There was a significant delay of 990 days in filing the appeals, attributed to the death of the assessee's Chartered Accountant, her lack of knowledge of tax laws, and issues with receiving notices on the income tax portal.

What were the issues?

Whether the delay in filing the appeal can be condoned on grounds of sufficient cause, and whether the ex-parte assessment order passed without providing a fair opportunity to the assessee should be set aside.

Which sections of the Income-tax Act were involved?

Section 144,Section 250,Section 263,Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH MUMBAI

Before: HON’BLE SHRI SANDEEP GOSAIN& SHRI PRABHASH SHANKAR

For Appellant: Shri Nishit Gandhi (Virtually appear)
For Respondent: Shri Rajesh Kumar Yadav CIT DR &, Shri Surendra Mohan, Sr. DR
Hearing: 16.12.2025Pronounced: 18.12.2025

आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��थ� / The Respondent. 2. संबंिधत आयकर आयु� / The CIT(A) 3. आयकर आयु�(अपील) / Concerned CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण,मु�बई/ DR, ITAT, Mumbai 5. गाड� फाईल / Guard file. 6.

आदेशानुसार/BY ORDER, स�ािपत �ित //True Copy//

1.

उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मु�बई मु�बई / ITAT, Mumbai मु�बई मु�बई

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