PASQUEL FRANCISCO COLACO,VEREM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), PANAJI

ITA 189/PAN/2024Status: DisposedITAT Panaji03 July 2026AY 2010-1117 pages
AI SummaryPartly Allowed

What were the facts?

The assessee filed appeals with a significant delay, claiming ignorance of the CIT(A) orders due to the death of their CA and subsequent file handling issues. The Revenue opposed condonation of delay.

What did the Tribunal hold?

The Tribunal condoned the delay, citing the need for substantial justice over technical considerations and relying on Supreme Court judgments. For one appeal, the CIT(A) order was set aside to decide the appeal afresh after condoning the delay.

What were the issues?

Whether the delay in filing the appeals should be condoned, and whether the CIT(A) erred in dismissing an appeal on grounds of delay without considering the reasons.

Which sections of the Income-tax Act were involved?

Section 5A,Section 143(3),Section 264,Section 40(a)(ia),Section 68,Section 69,Section 69C,Section 271F,Section 271(1)(c),Section 234A,Section 234B,Section 234C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI BENCH, PANAJI – VIRTUAL COURT

Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Dharan Gandhi (Virtual)
For Respondent: Smt. Rijula Uniyal (Virtual)
Hearing: 10.06.2026Pronounced: 03.07.2026

PER VINAY BHAMORE, JM: These appeals filed by the assessee are directed against the separate orders dated 14.03.2018 and 27.02.2018 passed by Ld. ITA Nos.188 & 189/PAN/2024 CIT(A), Panaji-1 [‘Ld. CIT(A)’] for the assessment years 2009-10 and 2010-11 respectively.

2.

As pointed out by the Registry, there is delay of 43 days in filing of all the above captioned four appeals bef

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 5A

All 56 judgments and leading authorities on Section 5A →

Recent GST High Court judgments

Search GST case law →