NIGAM INDUSTRIES,ANKLESHWAR, BHARUCH vs. ITO, WARD-2(1), BHARUCH

ITA 1366/SRT/2025Status: DisposedITAT Surat10 August 2026AY 2016-177 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) after considering the reasons provided and the liberal approach adopted in such matters. The Tribunal also found that the CIT(A) had not adjudicated the appeal on merits and had passed an ex-parte order.

What were the facts?

The assessee's appeal before the CIT(A) was filed with a significant delay. The assessee attributed the delay to the COVID-19 pandemic, issues with their tax consultant, and unawareness of the rectification order. The Tribunal noted that a portion of the delay was covered by the Supreme Court's extension due to the pandemic.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned, and whether the CIT(A) order passed without adjudicating on merits is valid.

Which sections of the Income-tax Act were involved?

Section 250,Section 154,Section 253

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: 20/05/2026Pronounced: 10/08/2026

Per, Dr. Arjun Lal Saini, AM: Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2016-17, is directed against the order passed under section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 28.11.2025 by the National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax (Appeals) [in short ‘Ld. CIT(A)’], which in turn arises out of an assessment order passed by the Assessing Officer (in short ‘AO’) u/s. 154 of the Act dated 23.01.2018. 2. At the outs

The order continues below.

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