MAYURKUMAR PARSOTAMBHAI VIRADIYA,RAJKOT vs. INCOME TAX OFFICER, WARD 3(1)(1), RAJKOT

ITA 132/RJT/2026Status: DisposedITAT Rajkot16 September 2026AY 2017-1810 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) due to miscommunication. The matter was restored to the CIT(A) for fresh adjudication on merits after providing the assessee an opportunity to be heard and submit documents.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 87 days. The CIT(A) dismissed the appeal without condoning the delay. The assessee's return of income was filed in response to a notice under section 148, and the AO made additions under sections 69A and 68.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and whether the matter should be remanded for fresh adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 148,Section 148A,Section 149,Section 139,Section 69A,Section 68,Section 151,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT “DB” BENCH, RAJKOT

Before: DR. B.R.R. KUMAR, VICE-SHRI SONJOY SARMA

For Appellant: Shri Sumit Shingala, AR
For Respondent: Shri Gopi Nath Chaubey, Sr. DR
Hearing: 28.07.2026Pronounced: 16.09.2026

PER DR. B.R.R. KUMAR, VICE-PRESIDENT:

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The captioned appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals) (hereinafter referred to as “the Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide order dated 25.11.2025 relevant to Assessment Year 2017-18. 2. The assessee has raised the following grounds of appeal:

1.

The notice u/s. 148 is bad-in-law and is liable to be quashed for reasons including violation of provisions of sec. 151, rendering the entire proceedings bad-in-law and liable to be quashed. Along with order passed u/s. 147. Asst. Year : 2017-18 - 2–

2.

The princip

The order continues below.

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