VIJAY KUMAR MITTAL,KALKA vs. ITO PARWANOO, PARWANOO

ITA 818/CHANDI/2026Status: DisposedITAT Chandigarh09 September 2026AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It was held that the assessee was not given a proper opportunity to present their case by the CIT(A) and the matter was remanded back to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee's appeal before the ITAT was filed 90 days late. The assessee contended that the CIT(A) failed to provide adequate opportunity to present their case and erred in concurring with the Assessing Officer's assessment under Section 144.

What were the issues?

Whether the CIT(A) erred in not providing a reasonable opportunity to the assessee to present their case and in concurring with the assessment under Section 144.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, =

Before: SHRI LALIET KUMAR

For Appellant: Shri Surinder Babbar, CA
For Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR
Hearing: 08.09.2026Pronounced: 09.09.2026

The assessee is in appeal before the Tribunal against the order of the ld. Commissioner of Income Tax (Appeals)NFAC [in short ‘the CIT (A)’] dated 13.10.2025 passed for assessment year 2010-11. 2. At the outset, the ld. AR submitted that the appeal filed by the assessee is barred by limitation by 90 days for which application explaining the delay has been placed on record. It was submitted that the delay was neither intentional nor deliberate and occurred due to unavoidable circumstances. The ld. DR did not A.Y.2010-11 2 seriously object to the condonation of delay. Considering the contents of the affida

The order continues below.

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