MADHUKAR BALAJI POREDDIWAR,CHANDRAPUR vs. ITO WARD-2, CHANDRAPUR, CHANDRAPUR

ITA 670/NAG/2025Status: DisposedITAT Nagpur18 June 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal condoned the delay, admitted the appeal, and restored the issues to the AO for a fresh assessment. The assessee was to be given a due opportunity of hearing.

What were the facts?

The assessee filed an appeal with a 365-day delay due to age and health issues. The NFAC passed an ex-parte order despite the assessee's request not to send notices via email.

What were the issues?

Whether the ex-parte order passed by the NFAC was justified, and if the assessee was provided with adequate opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Appellant: Shri Mahavir Atal, CA &, Shri Ameenuddin Khan, Adv
For Respondent: Shri Surjit Kumar Saha, Sr.DR
Hearing: 16.06.2026Pronounced: 18.06.2026

PER ANUBHAV SHARMA, JM:

This appeal filed by the assessee is directed against the order of National Faceless Appeal Centre, Delhi, (for short, “CIT(A)”), dated 19/08/2024 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”) which is emanating from the assessment order dated 23.04.2021 passed u/s. 143(3) r.w.s. 144B of the Act, for the Assessment Year (AY) 2018-19. 2. At the time of hearing, it transpires that appeal has been filed with delay of 365 days and assessee has filed an affidavit that assessee is aged about 84 years and is suffering from various ailments including dementia. Considering the reasons cited and the age of the assessee, delay is condoned and we admit the appeal fo

The order continues below.

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