SANJAY MAGANLAL GADHIYA HUF,YAVATMAL vs. INCOME TAX OFFICER - WARD 1, YAVATMAL, YAVATMAL

ITA 677/NAG/2025Status: DisposedITAT Nagpur18 June 2026AY 2020-213 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the NFAC did not examine the condonation of delay on factual aspects. Therefore, the appeal was allowed for statistical purposes, subject to a cost of Rs. 5,000/- to be paid to the District Legal Services Authority.

What were the facts?

The assessee's appeal was dismissed by the NFAC due to a delay of 193 days, with the assessee claiming illness of a relative as the reason. The assessment order was also passed without the assessee's replies.

What were the issues?

Whether the NFAC properly considered the condonation of delay in the appeal filing without a proper factual examination.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Appellant: Shri Shubham Jain, CA
For Respondent: Shri Surjit Kumar Saha, Sr. DR
Hearing: 17.06.2026Pronounced: 18.06.2026

PER ANUBHAV SHARMA, JM:

This appeal filed by the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi, (for short, “CIT(A)”), dated 14/10/2025 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”), for the Assessment Year (AY) 2020-21. 2. On hearing both sides, we find that National Faceless Appeal Centre, Delhi, has passed the order without any representation of the assessee. Ld. Counsel has submitted that no notices were received. Further National Faceless Appeal Centre, Delhi, has dismissed the appeal as there was delay in filing of the appeal of 193 days for which Ld. Counsel has submitted in Form 35 that there was prolong illness of appellant’s late brothe

The order continues below.

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