FATEMA AMIR BHAGAT,CHENNAI vs. INCOME TAX OFFICER, DAMAN WARD, DAMAN
What did the Tribunal hold?
The Tribunal noted the assessee's explanation for the delay, attributing it to her lack of awareness of the assessment proceedings due to her husband's involvement in illegal activities. The Tribunal decided to remand the matter back to the Assessing Officer for fresh adjudication.
What were the facts?
The assessee did not file returns for multiple assessment years, leading to ex-parte assessment orders with significant additions. The assessee's appeal before the CIT(A) was dismissed due to a substantial delay.
What were the issues?
The primary issue was whether the delay in filing the appeal before the CIT(A) should be condoned, and if the matter should be remanded for fresh adjudication on merits given the circumstances.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: MS. SUCHITRA KAMBLE & SHRI B.M. BIYANI
Heard together (4 matters)
Read from the judgment's own cause title. This page is filed under one of them.
PER : SUCHITRA KAMBLE, J M: These appeals filed by the assessee are against the orders passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [in short “CIT(A)”] even dated 30.01.2026 for the Assessment Years (in short “AY”) from 2011-12 to 2014-15. As the facts are identical in these appeals, we hereby pass a consolidated order by taking ITA No.333/SRT/2025 pertaining to A.Y. 2011-12 as the lead case.
The assessee has raised the following ground of appeal:
ITA No.333/SRT/2026 & Ors. Fatema Amir Bhagat
The order continues below.
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