NITISH MAHAJAN,MAHANT COMPLEX vs. ITO 4(3), INDORE

ITA 304/IND/2026Status: DisposedITAT Indore23 June 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and remitted all issues back to the CIT(A) for fresh adjudication. The CIT(A) is directed to provide a reasonable opportunity of being heard to the assessee and pass a speaking order.

What were the facts?

The assessee's appeal was filed with a significant delay of 627 days, which the Tribunal condoned due to reasonable cause. The original appeal before the CIT(A) was dismissed for non-prosecution without a decision on merits.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the matter should be remanded to the CIT(A) for fresh adjudication due to dismissal for non-prosecution.

Which sections of the Income-tax Act were involved?

Section 69A,Section 115BBE,Section 143(3),Section 250,Section 260(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE SMC BENCH, INDORE

Before: SHRI Dr. MANISH BORAD

For Appellant: Shri Shelly Maheshwari
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 23.6.2026

PER Dr. MANISH BORAD, A.M: The captioned appeal at the instance of assessee pertaining to A.Y. 2017-18 is directed against the order dated 22.9.2023 of National Faceless Appeal Centre (NFAC) Delhi passed u/s.250 of the ITA No.294 of 2025 2

Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out

of Assessment Order dated 1.12.2019 passed u/s.143(3) of the Act.

2.

Registry has informed that the instant appeal is time barred by limitation by 627 days. Application for condonation of delay

alongwith an affidavit has been filed by the assessee. After hearing

both the sides and going through the averments made in the condonation application by the assessee, I find that due to ‘reasonable cause’ as

The order continues below.

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