NOOR ALAM MOHAMMAD SIDDIQUE,MUMBAI vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOEM TAX/INCOME TAX OFFICER, DELHI

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ITA 3048/MUM/2026Status: DisposedITAT Mumbai10 July 2026AY 2018-20194 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to reasonable cause. The appeal was restored to the Assessing Officer for a fresh assessment, ensuring the assessee is given an adequate opportunity of being heard.

What were the facts?

The assessee filed an appeal with a significant delay, citing his wife's medical condition and financial constraints. The Assessing Officer had made additions under Section 144 and Section 69, and the appeal before the CIT(A) was decided ex-parte.

What were the issues?

Whether the delay in filing the appeal was justifiable and whether the case should be remanded for a fresh assessment.

Which sections of the Income-tax Act were involved?

Section 144,Section 69

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI MAKARAND VASANT MAHADEOKAR

Pronounced: 10/07/2026

PER SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER: This appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi [“Ld. CIT(A)”] dated 21.02.2025 for the Assessment Year 2018-19.

2.

The appeal is filed with a delay of 325 days, and the assessee has filed a petition for condonation of delay along with an affidavit explaining the reasons for the delay. The assessee in his affidavit deposed that the appeal could not be filed due to the medical condition of his wife and also because of his financial position which did not permit him to bear the burden of legal and professional fees. The assessee further deposed that the delay in filing the appeal was neither deliberate nor willful, but was due to the circumstances explained in the affidavit and the petition.

3.

On hearing both the sides and perusing the petition for condonation of delay along with the affidavit, we are of the view that the assessee is prevented with reasonable cause from filing the appeal within the prescribed time. Thus, the delay in filing the appeal by the assessee is condoned and the appeal is admitted for hearing on merits.

4.

Coming to the merits of the additions made, Ld. Counsel for the assessee, at the outset, submitted that the Assessing Officer framed best judgment assessment u/s 144 of the Act and made an addition of ₹38,00,000/- under the head short-term capital gains and unexplained investment of ₹22,32,000/- u/s 69 of the Act in respect of purchase of immovable property. Ld. Counsel further submitted that the appeal before the Ld. CIT(A) was also decided ex-parte. Ld. Counsel therefore requested that the appeal be restored to the file of the Assessing Officer for fresh assessment and the assessee will cooperate in the proceedings before the Assessing Officer.

5.

On hearing both the sides and perusing the orders of the authorities below and taking the totality of the facts and circumstances 2 into consideration, this appeal is restored to the file of the Assessing Officer for fresh assessment after providing adequate opportunity of hearing to the assessee.

6.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 10/07/2026

Sd/- Sd/- MAKARAND VASANT MAHADEOKAR CHALLA NAGENDRA PRASAD ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated: 10/07/2026 Prabhat Copy to: NOOR ALAM MOHAMMAD SIDDIQUE, D-9/41 ASMITA CHS LTD MARVE ROAD 1 NEAR CHARKOP WEST MALAD WEST, MUMBAI-400095, MAHARASHTRA ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX /INCOME TAX OFFICER, 2 NATIONAL E ASSESSMENT CENTRE DELHI, DELHI-110003, DELHI 3 THE PCIT / CIT, 4 THE D.R., ITAT, MUMBAI BENCH 5 GUARD FILE

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