VIKRAM GURDAS KHATRI,THANE vs. ITO WARD 2(2), KALYAN

PDF · subscribers
ITA 7643/MUM/2026Status: DisposedITAT Mumbai18 September 2026AY 2015-166 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay, finding the assessee's explanation to be bona fide and not actuated by mala fides. The appeals were restored to the CIT(A) for adjudication on merits.

What were the facts?

The assessee filed appeals before the CIT(A) with significant delays, which were attributed to lack of familiarity with the e-filing portal and electronic communications. The CIT(A) dismissed these appeals in limine without adjudicating on merits.

What were the issues?

Whether the delay in filing appeals before the CIT(A) was caused by a 'sufficient cause' warranting condonation, and if so, whether the appeals should be adjudicated on merits.

Which sections of the Income-tax Act were involved?

Section 250,Section 271(1)(c),Section 147,Section 144,Section 271AAC(1)

AI-generated summary — verify with the full judgment below

Before: SHRI AMIT SHUKLA & SHRI ARUN KHODPIA

For Appellant: Shri Bharat Kumar
For Respondent: Shri Ravi Teja (Sr. DR)
Hearing: 18.09.2026Pronounced: 18.09.2026

Heard together (2 matters)

ITA No. 7643/MUM/2026
ITA No. 7645/MUM/2026

Read from the judgment's own cause title. This page is filed under one of them.

आदेश की प्रतितलतप अग्रेतिि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आय क्त / CIT

P a g e | 6 ITA No. 7642, 7643, 7644 & 7645/Mum/2026 A.Y. 2015-16 & 2020-21 Vikram Gurdas Khatri 4. दिभागीय प्रदिदनदि, आयकर अपीलीय अदिकरण DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file. सत्यादपि प्रदि //True Copy// आदेशानुसार/ BY ORDER,

उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अतिकरण/ ITAT, Bench, Mumbai.

More judgments on Section 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Recent GST High Court judgments

Search GST case law →