What did the Tribunal hold?

The Tribunal found that the appeal was indeed delayed before the CIT(A) and the assessee did not provide sufficient cause for condonation. Therefore, the matter was remanded to the CIT(A) for fresh adjudication.

The assessee's appeal before the CIT(A) was dismissed due to a delay of over 2 days. The assessee contended there was no delay and the assessment order was invalid. The assessee also had non-compliance issues during the assessment proceedings.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal on grounds of delay, and whether the assessment order was invalid and barred by limitation.

Shah Bimalkumar Chandulal HUF vs ITO | ITAT Ahmedabad 2026

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

For Appellant: Shri KC Thaker. AR

For Respondent: Shri Veerbadram Vislavath, Sr. DR

Hearing: 29.06.2026Pronounced: 07.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.1209/Ahd/2026 (Assessment Year: 2013-14) Shah Bimalkumar Chandulal The Income Tax Officer, Vs. HUF, Ward-1(1)(3), 38, Sthanakvasi Jain Society, Ahmedabad. Nr. Naranpura Railway Crossing, Usmanpura, Ahmedabad-380013. [PAN :AAPHS9732 J] (Appellant) .. (Respondent) Appellant by : Shri KC Thaker. AR Respondent by: Shri Veerbadram Vislavath, Sr. DR Date of Hearing 29.06.2026 Date of Pronouncement 07.07.2026

O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-

The captioned appeal has been filed by the assessee against the order passed by the National Faceless Appeal Centre (in short “NFAC”), Delhi order dated 10.02.2026 relevant to Assessment Year 2013-14.

The assessee has raised the following grounds of appeal:

The learned CIT (A) has erred in law and on facts in not holding the assessment order and the notice of demand as invalid and liable to be annulled. 2. The learned CIT (A) has erred in law and on facts in dismissing the appeal on the ground of delay of a little over 2 days, when there is no delay in filing

ITA No. 1209/Ahd/2026 Asst. Year : 2013-14 - 2– of appeal. The CIT (A) has failed to verify the record properly and has wrongly proceeded taking the date as 25-03-2022, which is mentioned on first page of the order, particularly when the appellant has clearly shown the date of receipt 26-03-2022. The so-called order, computation of Tax sheet, and the demand notice, are all digitally signed on 26-03-2022, therefore there is no delay. 3. The learned CIT (A) has further erred in law and on facts in failing to notice that as a matter of fact, there is no valid order of assessment as the computation of Tax sheet and the demand notice have been issued based on a write up wherein addition is proposed at Rs.15,56,600/- and there is no computation of total income. Therefore, the CIT (A) ought to have held that the assessment is barred by limitation and the notice of demand issued on 25-03-2022 is not valid in law. 4. On the facts and in the circumstances of the case and in law, the learned CIT (A) ought to have held that the assessment was time barred, and ought to have annulled the notice of demand being void ab initio. 5. It is therefore prayed that the demand notice based on so-called assessment order may be annulled, and the assessment may be held to be barred by time. 6. Since the CIT (A) has wrongly dismissed the appeal on the ground of delay, necessitating this appeal, cost of this appeal may be determined and awarded. 7. Your appellant craves leave to add, amend, alter or withdraw any ground of appeal at the time of hearing.

On perusal of the record, we find that there was also a delay in filing the appeal before the Ld. CIT(A). Since the assessee did not furnish sufficient cause for condonation of the delay of two days, the Ld. CIT(A) dismissed the appeal as not admitted. We further note that the assessee had not complied even during the proceedings before the Assessing Officer. Before us, the Ld. Counsel for the assessee prayed that, given an opportunity, all necessary details, clarifications, and explanations would be furnished to the Revenue authorities.

ITA No. 1209/Ahd/2026 Asst. Year : 2013-14 - 3– Considering the totality of the facts and in the interest of justice, we deem it appropriate to remand the matter to the file of the Ld.CIT(A) for denovo adjudication. The assessee is directed to submit all relevant bank statements, documents and explanations before the Assessing Officer and to strictly comply with the notices issued by the revenue authorities without seeking any unnecessary adjournments.

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

The order is pronounced in the open Court on 07.07.2026. S /- Sd/- Sd/- (RAHUL CHAUDHARY) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy)) Ahmedabad; Dated 07.07.2026 MV आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy

सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad

SHAH BIMALKUMAR CHANDULAL HUF,AHMEDABAD vs. ITO,WARD-1(1)(3), AHMEDABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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