A-1 CONSTRUCTION NX,MUMBAI vs. INCOME TAX OFFICER, MUMBAI

ITA 2411/MUM/2026Status: DisposedITAT Mumbai23 July 2026AY 2017-186 pages
AI SummaryRemanded

What were the facts?

The assessee, a dissolved partnership firm, failed to file its return of income and later appealed an ex-parte assessment order with a significant delay. The appeal was dismissed by the CIT(A) due to this delay.

What did the Tribunal hold?

The Tribunal found that the delay was due to communication issues with an old email address and that the CIT(A) had not considered the full explanation. The matter was restored to the CIT(A) for fresh consideration of the delay condonation application.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and whether the CIT(A) erred in dismissing the appeal solely on grounds of limitation without considering the merits of the explanation.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 148,Section 142(1),Section 250,Section 249(3),Section 249(2),Section 246A(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI

Before: SHRI ANIKESH BANERJEE & SHRI BIJAYANANDA PRUSETH

PER :SHRI ANIKESH BANERJE, (JM): The instant appeal of the assessee filed against the order of the NFAC Delhi [for brevity “Ld. CIT(A)”], order passed under Section 250 of the income Tax Act, 1961 (for brevity ‘the Act’), for Assessment Year 2017-18, date of order 18.11.2025. The impugned order emanated from the order of the National

ITA 2411/MUM/2026 A-1 CONSTRUCTION NX

Faceless Assessment Centre, Delhi (for brevity ‘Ld. AO’), orde

The order continues below.

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