What did the Tribunal hold?

The Tribunal condoned the delay due to the assessee's serious illness (third-stage cancer and surgery). The impugned order of the CIT(A) was set aside, and the matter was restored to the AO for de-novo assessment.

The assessee filed an appeal against the CIT(A)'s order confirming additions made by the AO for unexplained income and profit on share transactions. There was a significant delay of 523 days in filing the appeal.

What were the issues?

Whether the delay in filing the appeal should be condoned due to the assessee's medical condition. The validity of the CIT(A)'s order in light of the condoned delay.

Nasirbhai Pyarebhai Shaikh vs ITO | ITAT Ahmedabad 2026

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri Varis Isani, AR

Hearing: 06/07/2026Pronounced: 07/07/2026

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member आयकर अपील सं /ITA No.712/Ahd/2026 िनधा�रण वष� /Assessment Year : 2011-12 Nasirbhai Pyarebhai Shaikh, ITO 5, Vohra Society, Opp. Moghal बनाम/ Ward-1(3)(1), v/s. Park, Rasulabad, Shahealam, Ahmedabad Ahmedabad-380028 �थायी लेखा सं./PAN: ASYPS3877R (अपीलाथ�/ Appellant) (�� यथ�/ Respondent) Assessee by : Shri Varis Isani, AR Revenue by : Shri Drop Singh Meena, Sr. DR सुनवाई की तारीख/Date of Hearing : 06/07/2026 घोषणा की तारीख /Date of Pronouncement: 07/07/2026 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘Ld. CIT(A)’] dated 01/07/2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2011- 12. 2. The assessee in this appeal is aggrieved by the action of the Ld. CIT(A) in confirming the addition made by the A.O. of Rs. 1,70,646/- on account of unexplained income and of Rs. 28,614/- on account of profit on share transactions, not offered to tax totaling of Rs. 1,99,260/-.

ITA No.712/Ahd/2026 Nasirbhai Pyarebhai Shaikh vs. ITO Asst.Year 2011-12 2 3. As per the note of the Registry there is a delay of 523 days in filing the present appeal. A separate application for condonation of delay has been filed. The Ld. Counsel for the assessee has submitted that the assessee was suffering from third stage cancer and had undergone treatment thereof, including major surgery, because of which the assessee could not properly represent his case before the lower authorities and could not file the appeal in time before this Tribunal. Considering the serious illness from which the assessee was suffering, the delay in filing the present is hereby condoned. The impugned order of the CIT(A) is hereby set-aside. The matter is restored to the file of the A.O. for de-novo assessment.

With the above observations, appeal of the assessee is hereby treated as allowed for statistical purposes.

Order pronounced in the Open Court on 07/07/2026.

Sd/- Sd/- (Narendra Prasad Sinha) (Sanjay Garg) Accountant Member Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 07/07/2025 Tanmay, Sr. P.S. TRUE COPY 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)-(NFAC) 5. िवभागीय �ितिनिध आयकर अपीलीय अिधकरण अहमदाबाद /DR,ITAT, Ahmedabad. , , 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,

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

NASIRBHAI PYAREBHAI SHAIKH,AHMEDABAD vs. ITO, WARD-1(3)(1), AHMEDABAD

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