LAXMI SHELTERS,SURAT vs. DY. CIT, CIRCLE-1(3), SURAT

ITA 160/SRT/2026Status: DisposedITAT Surat27 July 2026AY 2022-236 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A), stating that substantial justice should prevail over technicalities. The matter was restored to the CIT(A) for adjudication on merits.

What were the facts?

The assessee claimed a deduction under Section 80IB, which was disallowed by the CPC in the intimation order. The assessee's appeal before the CIT(A) was dismissed due to a delay of 649 days without considering the merits.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned, and if so, whether the deduction under Section 80IB should be allowed on merits.

Which sections of the Income-tax Act were involved?

Section 80IB,Section 115JC,Section 143(1)

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: 08/05/2026Pronounced: 27/07/2026

PER: RATNESH NANDAN SAHAY, AM:

1.

This is an appeal filed by the assessee against the order of the learned Addl/JCIT(A)-13, Mumbai [In short, ‘the ld. CIT(A)’] dated 31/12/2025 for the assessment year (AY) 2022-23 wherein the assessee has raised following grounds of appeal:

"

1.

On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in not condoning the delay in filing of appeal before learned CIT(A).

2.

On the facts and circumstances of the case as well as law on the subject, the learned Assessing Officer (CPC) has erred in making prima facie adjustments

The order continues below.

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