A-1 CONSTRUCTION NX,MUMBAI vs. INCOME TAX OFFICER, MUMBAI

ITA 2867/MUM/2026Status: DisposedITAT Mumbai10 August 2026AY 2017-187 pages
AI SummaryRemanded

What were the facts?

The assessee, a dissolved partnership firm, failed to file its return of income and did not receive statutory notices due to communication sent to an old email address. The appeal before the CIT(A) was dismissed for delay.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) due to sufficient cause, considering the peculiar circumstances of the dissolved firm and the communication issues. The matter was restored to the CIT(A) for adjudication on merits.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was caused by a sufficient cause, and if the appeal should be adjudicated on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 270A,Section 142(1),Section 249(3),Section 249(2),Section 246A(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI

Before: SHRI ANIKESH BANERJEE & SHRI BIJAYANANDA PRUSETH

For Respondent: Shri Surendra Mohan, SR. DR

PER: SHRI ANIKESH BANERJE, (JM): The instant appeal of the assessee filed against the order of the NFAC Delhi [for brevity “Ld. CIT(A)”], order passed under Section 250 of the income Tax Act, 1961 (for brevity ‘the Act’), for Assessment Year 2017-18, date of order 10.12.2025. The impugned order emanated from the order of the Assessment

ITA 2867/MUM/2026 A-1 CONSTRUCTION NX

Unit, Income Tax Department (for brevity ‘Ld. AO’), order passed u/s. 270

The order continues below.

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