DEEPAK RAJDEO PANDEY,NAGPUR vs. ITO CIRCLE -2(2), NAGPUR

ITA 495/NAG/2025Status: DisposedITAT Nagpur10 September 2026AY 2015-164 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, finding a reasonable cause. The Tribunal decided to set aside the order of the CIT(A) and remit the issue back for fresh adjudication, allowing the assessee an opportunity to present their case.

What were the facts?

The assessee's appeal was filed with a significant delay of 250 days. The assessee's appeal before the CIT(A) was dismissed for non-prosecution due to reasons beyond their control, including business closure and staff departures.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the assessee should be granted an opportunity to present their case before the CIT(A) after the dismissal for non-prosecution.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 36(1)(va)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR ‘SMC’ BENCH, NAGPUR

Before: DR.MANISH BORAD

For Appellant: Shri Rachit Thakar, Adv
For Respondent: Shri Shiv Shankar Yadav, Sr. DR
Hearing: 29.07.2026Pronounced: 10.09.2026

The captioned appeal at the instance of assessee pertaining to A.Y. 2015-16 is directed against the order dated 03.09.2024 framed by National Faceless Appeal Centre, Delhi (NFAC) arising out of Assessment Order dated 08.11.2017 passed u/s. 143(3) of the Income Tax Act, 1961 (in short ‘the Act’).

2.

Registry has pointed out that the appeal is barred by limitation as the assessee has filed the appeal before this Tribunal with a delay of 250 days. Assessee has filed application for condonation along with an Affidavit explaining the reasons which led to delay. On due consideration of the said reasons, we find that ‘reasonable cause

The order continues below.

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