HASHIM SIKANDAR PATHAN ,SURAT vs. ITO, WARD 1(2)(6), SURAT

ITA 1397/SRT/2025Status: DisposedITAT Surat27 July 2026AY 2022-234 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals before the CIT(A) and restored the matters for readjudication on merits. The assessee was directed to cooperate and provide all necessary documents.

What were the facts?

The assessee's appeals before the CIT(A) were dismissed due to a delay in filing. The assessee requested the matter be restored to the CIT(A) for adjudication on merits after condoning the delay.

What were the issues?

Whether the delay in filing appeals before the CIT(A) should be condoned to allow for adjudication on merits, considering substantial justice over technicality.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: Shri T. R. Senthil Kumar & Shri Ratnesh Nandan Sahay&

For Appellant: Ms. Chaitali Shah, C.A
For Respondent: Ms. Neerja Sharma, Sr. DR
Hearing: 06/05/2026Pronounced: 27/07/2026

PER: RATNESH NANDAN SAHAY, AM:

1.

These are the appeals filed by the assessee against the separate orders of the National Faceless Appeal Centre (NFAC), Delhi [In short, ‘the ld. CIT(A)’] both dated 18/11/2025 for the assessment year (AY) 2020-21 and 2022-23. Both the appeals have common facts and grounds, therefore, both appeals were clubbed and heard together and being decided by this common order.

2.

At the time of hearing before us, it was submitted by the ld. AR that the ld. CIT(A) has dismissed both the appeals of the assessee without condoning the delay of 26 days each in filing appeals before the ld. CIT(A). It was the prayer that the matter may be

The order continues below.

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