DEEPAK ARUNBHAI RAITHATHA,RAJKOT vs. ITO WARD 1(1)(1), RAJKOT, RAJKOT

ITA 511/RJT/2026Status: DisposedITAT Rajkot11 September 2026AY 2013-147 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the significant delay in filing the appeal, citing the principle that substantial justice should prevail over technicalities and that the delay was not wilful. The matter was then restored to the Assessing Officer for de novo adjudication.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 631 days, attributing it to the negligence of their previous tax consultant. The assessee sought condonation of this delay.

What were the issues?

Whether the delay in filing the appeal should be condoned due to the negligence of the tax consultant, and whether the ex-parte order of the CIT(A) violated principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250,Section 253(3),Section 253(5)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। In The Income Tax Appellate Tribunal, Rajkot Bench, Rajkot Before Dr. Arjun Lal Saini, Accountant Member And Shri Sonjoy Sarma, Judicial Member आयकर अपील सं./ITA No. 511/Rjt/2026 [ "नधा"रण वष"/Assessment Year: 2013-14 ] Deepak Arunbhai Raithatha ITO Ward 1(1)(1), Rajkot Deep Jay Saurashtra Kala Deep Jay Saurashtra Kala Vs. Kendra-3 Behind Reva Flats Kendra - 3 Behind Reva Flats Rajkot 360005, Gujarat Rajkot-360005., Rajkot Gujarat 360005 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AGWPR8470K (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant by : Shri Fenil H. Mehta, Ld. AR Respondent by : Shri Ravinder Sindhu, Ld. CIT (DR) Date of Hearing : 01/07/2026 11/09/2026 Date of Pronouncement :

:: ORDER :: Per,Dr. Arjun Lal Saini, AM: Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2013-14, is directed against the order under section 250 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the National Faceless Appeal Centre (NAC) Delhi/Commissioner of Income-tax (Appeals) [in short ‘NFAC/Ld.CIT(A)’], dated 16.05.2024, which in turn arises out of an assessment order passed by the Assessing Officer u/s 147

The order continues below.

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