SANTOSH KUVARLALJI RAI,YAVATMAL vs. ITO, YAVATMAL

ITA 770/NAG/2025Status: DisposedITAT Nagpur18 June 2026AY 2015-163 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the First Appellate Authority, considering the unfortunate circumstances faced by the assessee. The appeal was allowed for statistical purposes.

What were the facts?

The assessee's appeal before the NFAC was dismissed due to a delay of 913 days. The assessee attributed the delay to the death of his elder brother and subsequently his father, leading to family trauma.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and should be condoned.

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 P.M. Gandhi, 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 09/09/2025 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”), for the Assessment Year (AY) 2015-16. 2. On hearing both sides, we find that National Faceless Appeal Centre, Delhi, has dismissed the appeal of the assessee as there was delay of 913 days in filing the appeal.

3.

Ld. DR has submitted that the delay was not well explained, however, after taking into consideration the contentions of Ld. Counsel and the affidavit of assessee, it comes up that the assessee had claimed that his elder brother had died on 27th A

The order continues below.

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