SUSHMA UDAY KARANJKAR,DHARAMPETH NAGPUR vs. ITO WARD 4(5), NAGPUR, NAGPUR

ITA 213/NAG/2026Status: DisposedITAT Nagpur07 August 2026AY 2015-164 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to reasonable cause. The case was restored to the CIT(A) for fresh adjudication, allowing the assessee one more opportunity to present their case.

What were the facts?

The assessee's appeal was filed with a delay of 162 days. The assessee had not filed a return of income, and the assessment was completed under section 147. The CIT(A)/NFAC upheld the additions made by the Assessing Officer.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the assessee deserves another opportunity to present their case before the CIT(A).

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR ‘SMC’ BENCH, NAGPUR

Before: DR.MANISH BORAD

For Appellant: Shri Sudesh Banthia, CA
For Respondent: Shri Abhay Shende, Sr DR
Hearing: 30.07.2026Pronounced: 07.08.2026

The captioned appeal at the instance of assessee pertaining to A.Y. 2015-16 is directed against the order dated 23.07.2025 framed by National Faceless Appeal Centre, Delhi (NFAC) arising out of Assessment Order dated 28.02.2023 passed u/s. 147 r.w.s. 144 of the Income Tax Act, 1961 (in short ‘the Act’).

2.

Registry has pointed out that the appeal is barred by limitation as the assessee has filed the appeal before this Tribunal with a delay of 162 days. Assessee has filed application for condonation along with an Affidavit explaining the reasons which led to delay. On due consideration of the said reasons, I find that ‘reasonable cause’ prevented t

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →