PASCHIM NAGPUR NAGRIK SANGH,NAGPUR vs. ITO WARD-1, EXEMPTION, NAGPUR

ITA 801/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. It held that the ex-parte order was passed without proper service of notice and restored the issues to the Assessing Officer for a fresh assessment.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 59 days, citing lack of knowledge due to bank account attachment. The CIT(A) had passed an ex-parte order without clear evidence of proper service of notice.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was valid due to improper service of notice. Whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Appellant: Shri Kapil Hirani, Adv
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 21/08/2025 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 there is a delay of 59 days in filing the appeal before this Tribunal and application for condonation of delay has been filed along with affidavit submitting that the assessee came to know of the proceedings only on the attachment of bank account. Considering the delay is not of substantial period, the same is condoned and admitted for hearing.

3.

Further, we find that Nationa

The order continues below.

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