MANOJ VASANTLAL VAIDYA,SURAT vs. INCOME TAX OFFICER, WARD-1(3)(3), SURAT

ITA 782/SRT/2024Status: DisposedITAT Surat10 August 2026AY 2012-137 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals before the CIT(A), citing the reasons provided by the assessee and a liberal approach towards substantial justice. The matter was restored to the Assessing Officer for de novo adjudication.

What were the facts?

The assessee filed appeals before the CIT(A) with significant delays for assessment years 2012-13 and 2013-14. The CIT(A) condoned the COVID-19 related delay but not the remaining substantial delay, dismissing the appeals.

What were the issues?

Whether the substantial delay in filing appeals before the CIT(A) should be condoned, and if so, whether the matter should be adjudicated on merits or restored for fresh assessment.

Which sections of the Income-tax Act were involved?

Section 249,Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: Dr. Arjun Lal Saini

For Appellant: Shri P M Jagasheth, CA
For Respondent: Shri Ajay Uke, Ld. Sr. DR
Hearing: 14/05/2026Pronounced: 10/08/2026

Per, Dr. Arjun Lal Saini, AM: Captioned two appeals filed by the same assessee, pertaining to assessment year 2012-13 and 2013-14, are directed against the separate orders passed under section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by the Commissioner of Income Tax (Appeals), which in turn arise out of separate assessment orders passed by the assessing officer under section 143(3) of the Act.

2.

At the outset, Ld. Counsel for the assessee submitted that appeal filed by the assessee in ITA No.78

The order continues below.

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