VIPIN RUPCHAND MADHANI ,MUMBAI vs. DCIT CENTRAL CIRCLE 5(4), MUMBAI

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ITA 4893/MUM/2025Status: DisposedITAT Mumbai04 December 2025AY 2021-22Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member), SHRI OMKARESHWAR CHIDARA (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay, finding that the assessee had provided sufficient cause and that substantial justice should be preferred over technicalities. The appeal was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee filed an appeal challenging an order passed by the CIT(A). There was a delay of 96 days in filing the appeal, for which the assessee sought condonation.

What were the issues?

Whether to condone the delay in filing the appeal and whether to restore the matter to the CIT(A) for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH MUMBAI

Before: HON’BLE SHRI SANDEEP GOSAIN& SHRI OMKARESHWAR CHIDARA

For Appellant: Shri Pratik Jain
For Respondent: Ms. Kavitha Kaushik , Sr. DR
Hearing: 03.12.2025Pronounced: 04.12.2025

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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