SUSHMA DARSHIT SHAH,AHMEDABAD vs. INCOME TAX OFFICER, WARD-1(1)(3), AHMEDABAD

ITA 868/AHD/2026Status: DisposedITAT Ahmedabad07 August 2026AY 2024-20255 pages
AI SummaryRemanded

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a 230-day delay without adjudication on merits. The delay was attributed to uncertainty regarding the allowability of rebate under Section 87A and conflicting judicial views.

What did the Tribunal hold?

The Tribunal condoned the delay, finding it to be for bona fide reasons. The order of the CIT(A) was set aside, and the matter was restored for fresh adjudication on merits.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was justifiable and whether the appeal should be adjudicated on merits despite the delay.

Which sections of the Income-tax Act were involved?

Section 87A,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

For Appellant: Shri Paras F Jain, CA
For Respondent: Shri Hrishikesh Patki, Sr.DR
Hearing: 27.07.2026Pronounced: 07.08.2026

PER DR. B.R.R. KUMAR, VICE-PRESIDENT:

- This appeal has been filed by the Assessee against the order dated 30.01.2026 passed by the Ld. Addl/JCIT Commissioner of Income Tax (Appeals)-5, Mumbai (hereinafter referred to as ‘Ld. CIT (A)’ in short), under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’ in short) for Assessment Year 2024-2025. 2. The Assessee has raised the following grounds of Appeal:-

ITA No.868/AHD/2026, AY-2024-25 Sushma Darshit Shah - 2– 1a. The Ld. AddI. JCIT (A)- 5, Mumbai has grievously erred in law and on facts in dismissing the appeal of the assessee on the ground of delay in limine as time barred without adjudicating on m

The order continues below.

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