RAJKOT URBAN DEVELOPMENT AUTHORITY,RAJKOT vs. DCIT, CIRCLE-2, EXEMPTION, AHMEDABAD, AHMEDABAD

ITA 280/RJT/2026Status: DisposedITAT Rajkot11 September 2026AY 2021-225 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay, finding the reasons provided to be sufficient cause. The Tribunal also noted that the CIT(A) had passed an ex-parte and non-speaking order, violating the principles of natural justice.

What were the facts?

The assessee's appeal before the CIT(A) was filed with a delay of 402 days due to issues with their previous tax consultant. The CIT(A) dismissed the appeal due to this delay without adjudicating on merits.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned, and whether the ex-parte order passed by the CIT(A) violated the principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Samir Bhuptani, Ld. AR
For Respondent: Shri Ravinder Sindhu, Ld. CIT (DR)
Hearing: 08/09/2026Pronounced: 11/09/2026

Per, Dr. Arjun Lal Saini, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year 2021- 22, is directed against the order under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as “the Ld.CIT(A)/NFAC”), dated 31.12.2025, which in turn arises out of an order passed by the Assessing Officer u/s. 143(1) of the Act, on 24.11.2022. 2. The appea

The order continues below.

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