ANKUSH NANDKISHOR SHELKE,GAONTHAN vs. INCOME TAX OFFICER, WARD - 2, KHAMGAON

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ITA 70/NAG/2026Status: DisposedITAT Nagpur13 April 2026AY 2017-185 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) due to the assessee's bonafide reasons and rural background. The matter was restored to the CIT(A) for adjudication on merits.

What were the facts?

The assessee did not file an income tax return for AY 2017-18. Based on cash deposits, the case was reopened, and an addition of 10% of the deposit was made. The assessee's appeal before the CIT(A) was dismissed due to a 158-day delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficient to dismiss the appeal, and whether the matter should be decided on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR ‘SMC’ BENCH, NAGPUR

Before: DR.MANISH BORAD

For Appellant: Shri Anand Bedmutha
For Respondent: Shri Surjit Kumar Saha
Hearing: 16.03.2026Pronounced: 13.04.2026

आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : अपील र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, न गपुर SMC बेंच, 4. न गपुर / DR, ITAT, “Nagpur SMC Bench, Nagpur ग र्ड फ़ इल / Guard File. 5.

आिेश नुस र / BY ORDER,

// True Copy // Assistant Registrar, आयकर अपीलीय अधिकरण, न गपुर/ ITAT, Nagpur

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