SHWETA SINGHAL,GURGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 19(3), MUMBAI, MUMBAI

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ITA 3267/MUM/2026Status: DisposedITAT Mumbai06 July 2026AY 2013-149 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal electronically, stating that technicalities should not defeat substantive justice. The appeal was restored to the CIT(A) for adjudication on merits.

What were the facts?

The assessee filed an appeal manually within the limitation period, but it was dismissed by the CIT(A) due to a significant delay in electronic filing. The assessee claimed ignorance of new e-filing procedures and that the manual filing was done when the scheme was newly introduced.

What were the issues?

Whether the delay in filing an appeal electronically, when initially filed manually within the limitation period, should be condoned to allow for adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 54,Section 249(3),Section 246A

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Ashok Bansal,AR
For Respondent: Shri Basavaraj Hiremath, (CIT DR)
Hearing: 15.06.2026Pronounced: 06.07.2026

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

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

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

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