PRATHAM PROCON INDIA PRIVATE LIMITED,VADODARA vs. ITO WARD-2(1)(1), VADODARA

ITA 2689/AHD/2026Status: DisposedITAT Ahmedabad18 September 2026AY 2015-166 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, citing principles of natural justice and the accountant's alleged negligence. The matter was restored to the CIT(A) for de novo adjudication.

What were the facts?

The assessee's appeals for AY 2015-16 and 2016-17 were filed late due to alleged negligence of a compliance accountant who withheld departmental communications. The assessee also failed to appear before the CIT(A) despite multiple notices.

What were the issues?

Whether the ex-parte assessment order and subsequent appellate order were passed in violation of natural justice due to non-compliance by the assessee, and if the delay in filing appeals should be condoned.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 40A(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD BENCHES, AHMEDABAD

Before: SHRI SANJAY KUMAR & SHRI GANGADHAR PANDA

Pronounced: 18.09.2026

PER SANJAY KUMAR, JUDICIAL MEMBER:

- These two captioned appeals have been filed by the same Assessee against the orders dated 15.10.2024 passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as ‘Ld. CIT (A)’ in short), under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’ in short) for A

The order continues below.

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