SURENDRAKUMAR MITHALLAL PAL,SEONI vs. ITO WARD 1, YAVATMAL

ITA 37/NAG/2026Status: DisposedITAT Nagpur10 September 2026AY 2021-227 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay of 774 days, citing the principle of substantial justice over technical considerations. The case was remitted back to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee failed to comply with notices from tax authorities due to being from a rural background and unaware of faceless proceedings, leading to ex-parte orders. The appeal before the CIT(A) was filed with a significant delay of 774 days.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was justifiable and whether the case should be adjudicated on merits after condoning the delay.

Which sections of the Income-tax Act were involved?

Section 80C,Section 69A,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

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

Before: DR.MANISH BORAD

For Appellant: Shri Abhijeet Shrivastava, Adv
For Respondent: Shri Shiv Shankar Yadav, Sr.DR
Pronounced: 10.09.2026

The captioned appeal at the instance of assessee pertaining to A.Y. 2021-22 is directed against the order dated 19.11.2025 framed by National Faceless Appeal Centre, Delhi (NFAC) arising out of Assessment order dated 13.12.2022 passed u/s. 144 r.w.s.144B of the Income Tax Act, 1961 (in short 'the Act').

2.

The grounds of appeal raised by the assessee revolves around the addition of Rs.15,24,873/- disallowing the deduction u/s.80C of the Act at Rs.54,165/-, addition for undisclosed income from pension at Rs.2,19,708/- and addition for unexplained money u/s.69A of the Act at Rs. 12,51,000/-.

2 Surendra

The order continues below.

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