SHREE PATELKA SEVA SAHAKARI MANDLI LIMITED,KALYANPUR vs. INCOME TAX OFFICER, ITO

ITA 709/RJT/2026Status: DisposedITAT Rajkot09 September 2026AY 2018-196 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals before both the CIT(A) and the ITAT, citing the tax consultant's error and the need for a liberal approach. The matter was restored to the Assessing Officer for de novo adjudication.

What were the facts?

The assessee's appeal before the ITAT was filed belatedly by six days, and the appeal before the CIT(A) was delayed by 835 days due to a tax consultant's mistake. The CIT(A) had dismissed the appeal ex-parte.

What were the issues?

Whether the delay in filing appeals should be condoned due to a tax consultant's mistake, 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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Sikandar Halali, Ld. AR
For Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Hearing: 09/07/2026

Per, Dr. Arjun Lal Saini, AM: The present appeal has been filed by the assessee, against the order passed by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal, Centre (NFAC), Delhi dated [hereinafter referred to as “CIT(A)”] 27.02.2026, arising in the matter of assessment order passed u/s. 147 r.w.s. 144 of the Income Tax Act, 1961 (here-in-after referred to as “the Act”) relevant to the Assessment Year 2018-19. ITA No. 709/Rjt/2026 [ AY 2018-19 ] Shree Patelka Seva Sahakari Mandli Limited

2.

When

The order continues below.

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