DINESH JANARDHAN AWACHAT ,YAVATMAL vs. ITO WARD -1 YAVATMAL , YAVATMAL

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ITA 94/NAG/2026Status: DisposedITAT Nagpur13 April 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal before the CIT(A) based on the assessee's illness, citing a liberal interpretation of 'sufficient cause'. The matter was restored to the CIT(A) for denovo adjudication on merits.

What were the facts?

The assessee failed to file an appeal before the CIT(A) within the prescribed time due to illness. The CIT(A) dismissed the appeal for delay without condoning it. The assessee sought to condone the delay of 176 days before the ITAT.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was due to a 'sufficient cause' and if the matter should be restored for adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

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

Before: DR.MANISH BORAD

For Appellant: Ms. Alfiya Rozie, CA
For Respondent: Shri Surjit Kumar Saha
Hearing: 17.03.2026Pronounced: 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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