VAAMAN FAB PRIVATE LIMITED,JAIPUR vs. ITO WARD 7(2), JAIPUR

ITA 902/JPR/2026Status: DisposedITAT Jaipur10 September 2026AY 2021-227 pages
AI SummaryAllowed

What were the facts?

The assessee's appeal was delayed by 98 days due to its erstwhile Chartered Accountant not filing the appeal. The assessee discovered this delay only after consulting a new professional. The core issue is the denial of concessional tax benefits under Section 115BAB due to an incorrect assessment year mentioned in Form 10-ID.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, stating that the delay was due to a sufficient cause attributable to the assessee's consultant. It held that the rectified Form 10-ID, filed after an apparent mistake in the original form, should not be treated as belatedly filed.

What were the issues?

Whether the delay in filing the appeal should be condoned, and whether the benefit of Section 115BAB should be granted despite an incorrect assessment year mentioned in the original Form 10-ID which was later rectified.

Which sections of the Income-tax Act were involved?

Section 115BAB,Section 143(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, “SMC” BENCH, JAIPUR

Hearing: 07.09.2026

Per Annapurna Gupta, AM:- The present appeal has been filed by the assessee against the order passed by the Office of the Commissioner of Income Tax, Appeal Addl/JCIT (A) 10, Delhi (hereinafter referred to as “Ld. CIT(A)”), dated

P a g e | 2 Vaaman Fab Pvt. Ltd. 16.10.2025 under Section 250of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).

2.

The appeal is noted to be delayed for filing by 98 days. An application by the assessee seeking condonation of the delay has been filed before me, the contents of which are reproduced hereunder:-

1.

I am Managing Director of Vaaman Fab Private Limited.

2.

The CPC issued intimation under section 143(1) of the Act on 24 August 2022 without granti

The order continues below.

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