MOHAMMED SHARIF NIZAMUDDIN,MUMBAI vs. ITO WARD 41(1)(3), MUMBAI

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ITA 5223/MUM/2025Status: DisposedITAT Mumbai10 December 2025AY 2018-19Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, citing the principle of substantial justice over technicalities. The appeals were restored to the CIT(A) for adjudication on merits, with a direction to provide a fair opportunity to both parties.

What were the facts?

The assessee's appeals were filed challenging orders of the CIT(A) which dismissed appeals for being filed beyond the period of limitation. The assessee, a 75-year-old senior citizen suffering from health issues, explained the delay due to lack of technical knowledge, health problems, and reliance on others. The delay was caused by a series of missed communications and an incorrect understanding of the appeal process.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) is to be condoned on account of the assessee's age, health issues, and lack of technical knowledge, to allow for substantial justice.

Which sections of the Income-tax Act were involved?

Section 250,Section 144,Section 147,Section 69,Section 148A(b),Section 148A(d),Section 270A,Section 271AAC,Section 271

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 Aditya Ramchandran
For Respondent: Shri Surendra Mohan, Sr. DR
Hearing: 10.12.2025Pronounced: 11.12.2025

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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