YASH ENTERPRISES,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, THE ASSISTANT COMMISSIONER OF INCOME TAX

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ITA 8490/MUM/2025Status: DisposedITAT Mumbai16 July 2026AY 2012-236 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal rejected the assessee's application for condonation of delay due to the absence of sufficient cause and supporting evidence. Consequently, the appeal was dismissed on account of the delay.

What were the facts?

The assessee's appeal against a penalty order was filed with a significant delay of 923 days. The assessee did not appear for the hearing before the ITAT, indicating a lack of interest in pursuing the appeal.

What were the issues?

Whether the delay in filing the appeal can be condoned without sufficient cause and supporting evidence. Whether the appeal should be dismissed on account of non-prosecution and inordinate delay.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 144,Section 68

AI-generated summary — verify with the full judgment below

Before: SHRI JUSTICE (RETD.) C. V. BHADANG & SHRI PRABHASH SHANKAR

For Respondent: Shri Rajgopal Parthasarathi, Sr.DR
Hearing: 23.06.2026Pronounced: 16.07.2026

आदेश की प्रतितलति अग्रेतिि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file.

P a g e | 6 ITA No. 8490/Mum/2025 A.Y. 2012-13 Yash Enterprises

सत्यावपि प्रवि //True Copy// आदेशानुसार/ BY ORDER,

उि/सहायक िंजीकार (Dy./Asstt. Registrar) आयकर अिीलीय अतधकरण/ ITAT, Bench, Mumbai.

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