GREEN WOODS,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(2), HYDERABAD, HYDERABAD

ITA 1846/HYD/2026Status: DisposedITAT Hyderabad23 September 2026AY 2023-2413 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee failed to establish a 'sufficient cause' for the inordinate delay. The assessee's consistent non-compliance at assessment, first appellate, and tribunal stages demonstrated negligence and inaction, not circumstances beyond their control.

What were the facts?

The assessee filed appeals before the ITAT with a delay of 429 days. The assessee claimed to be a small individual taxpayer unaware of online procedures and the appellate orders. The Revenue opposed the condonation of delay, highlighting the assessee's consistent non-compliance throughout the proceedings.

What were the issues?

Whether the delay in filing the appeals can be condoned based on the assessee's claim of ignorance of online procedures and lack of awareness of appellate orders, considering their consistent non-compliance.

Which sections of the Income-tax Act were involved?

Section 147,Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘B‘ Bench, Hyderabad

Before: Shri Ravish SoodShri Madhusudan Sawdia

Hearing: 08/09/2026

Per Madhusudan Sawdia, A.M.:

These two appeals are filed by Shri Mohammed Abdul Wajid (“the assessee”), feeling aggrieved by the separate orders passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) Delhi (“Ld. CIT(A)”) both dated 29.06.2024 for the A.Ys. 2013-14 & 2014-

15.

Both the present appeals filed by the assessee involve a common issue relating to condonation of delay and, therefore, the same were heard together and are being disposed of by this consolidated order for the sake of convenience.

2.

Both these appeal

The order continues below.

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