SHITAL RAMESH JAISWAL,PUNE vs. INCOME TAX OFFICER WARD 1, YAVATMAL MAHARASHTRA

ITA 798/NAG/2025Status: DisposedITAT Nagpur18 June 2026AY 2016-20173 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the assessee was not called upon to explain the delay and the mode of notice service was unclear. Therefore, the appeal was allowed for statistical purposes.

What were the facts?

The assessee's appeal was dismissed by the NFAC due to a delay of 184 days. The assessee contended there was no delay and that they had not been given an opportunity to explain it.

What were the issues?

Whether the NFAC correctly dismissed the appeal for delay without providing the assessee an opportunity to explain the delay.

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

Before: SHRI ANUBHAV SHARMA & SHRI KHETTRA MOHAN ROY

For Appellant: Shri Manish Somany, 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 15/10/2025 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”), for the Assessment Year (AY) 2016-17. 2. On hearing both the sides, we find that the appeal of the assessee has been dismissed by National Faceless Appeal Centre, Delhi, observing that there was a delay of 184 days.

3.

Ld. AR has submitted that actually there was no delay in filing the appeal. We find from the Form 35 that the assessee had mentioned the e–mail address, however, it was mentioned that the same be not used

The order continues below.

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