VINAY TOLWANI L/H OF LATE RAMESH ZAMATMAL TOLWANI,YAVATMAL vs. ITO WARD-1, YAVATMAL

ITA 103/NAG/2026Status: DisposedITAT Nagpur18 June 2026AY 2013-144 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found the reasons for non-appearance and delay to be justified. The matters were restored to the CIT(A) to provide the assessee an opportunity of hearing and pass fresh orders.

What were the facts?

The assessee's appeals were filed late and both the assessment orders and the CIT(A) orders were ex-parte. The assessee's father, who was the original assessee, expired, and the appeals were filed by his legal heir.

What were the issues?

Whether the assessee deserves an opportunity of hearing due to ex-parte orders and delay in filing appeals. Whether jurisdictional issues raised by the assessee need to be considered.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,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 Himesh Demble, CA
For Respondent: Shri Surjit Kumar Saha, Sr.DR
Hearing: 18.06.2026Pronounced: 18.06.2026

PER BENCH:

These four appeals filed by the same assessee are directed against the separate orders of National Faceless Appeal Centre, Delhi, (for short, “CIT(A)”), all dated 31/01/2025 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”) which are emanating from the ITA No. 103-106/NAG/2026 (Vinay Tolwani L/H Late Ramesh Zamatmal Tolwani) different assessment orders dated 24.03.2022, 23.03.2022, 23.03.2022 & 25.03.2022 passed u/s. 147 r.w.s. 144 r.w.s. 144B of the Act, for the Assessment Years (AY) 2013-14, 2014-15, 2015-16 & 2016-17 respectively.

2.

At the time of hearing, adjournment applications were filed, however on going through the imp

The order continues below.

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