CHIEF EXECUTIVE OFFICER, ZILA PARISHAD BHILWARA,BHILWARA vs. ITO BHILWARA, BHILWARA

ITA 964/JODH/2025Status: DisposedITAT Jodhpur12 August 2026AY 2019-205 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay of 58 days, finding the assessee's explanation to be reasonable and bona fide. The appeal was restored to the CIT(A) for adjudication on merits.

What were the facts?

The assessee filed an appeal before the CIT(A) against an order under section 201, but it was dismissed due to a delay of 58 days. The assessee, a government body, explained the delay was due to administrative follow-ups with HUDCO and the Assessing Officer.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained to warrant condonation. Whether the CIT(A) erred in dismissing the appeal without adjudicating on merits.

Which sections of the Income-tax Act were involved?

Section 201,Section 249(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Respondent: DR (Physical)

PER BENCH: The present appeal has been filed by the assessee against the order dated 12.09.2025 passed by the learned Addl./JCIT(A)-2, Pune, whereby the appeal filed by the assessee against the order dated 31.07.2019 passed under section 201 of the Income-tax Act, 1961 has been dismissed at the threshold on account of delay of about 58 days in filing the appeal.

2.

The brief facts relevant for adjudication of the present appeal are that the assessee, Chief Executive Officer, Zila Parishad, Bhilwara, had preferred an appeal before the learned CIT(A) against the order passed under section 201 for F.Y.

2 Asst. Year: 2019-20 2018-19 relevant to A.Y. 2019-20. The said order was served upon the assessee on 05.08.2019 and the appeal was ulti

The order continues below.

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