RAZIA RIYAZUL HAQUE ANSARI ,MUMBAI vs. INCOME TAX CIRCLE 20(1), MUMBAI

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ITA 1670/MUM/2026Status: DisposedITAT Mumbai30 June 2026AY 2020-213 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the order of the CIT(A) due to the assessee's failure to appear and the unexplained delay in filing the appeal. No reason was found to interfere with the lower authority's decision.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 79 days and no application for condonation was filed. The assessee also remained ex parte before the CIT(A) and the ITAT.

What were the issues?

The primary issues were the delay in filing the appeal and the assessee's non-appearance before the appellate authorities.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI

Before: SANDEEP GOSAIN & BIJAYANANDA PRUSETH

PER SANDEEP GOSAIN, JUDICIAL MEMBER:

This appeal is filed by the Assessee against the order of Ld. NFAC dated 12-Sep-2025 for the Assessment Year 2020-21.

2.

None appeared on behalf of the assessee when the appeal was called for hearing before us. It is also observed from the records that the assessee had remained ex parte before the Ld. CIT(A). Further, despite due service of notice, no one appeared on behalf of the assessee at the time of hearing before us, nor has any adjournment application been filed.

ITA 1670/MUM/2026 RAZIA RIYAZUL HAQUE ANSARI

3.

It is further noticed that there is a delay of 79 days in filing the present appeal, and no application seeking condonation of the said delay, supported by sufficient cause, has been filed.

4.

In these circumstances, and considering that the assessee remained ex parte both before the Ld. CIT(A) as well as before this Tribunal, we find no reason to interfere with the order passed by the Ld. CIT(A). Hence, we uphold the same.

5.

Accordingly, the appeal filed by the assessee is dismissed.

Order pronounced in the open court on 30.06.2026.

Sd/- Sd/- BIJAYANANDA PRUSETH SANDEEP GOSAIN ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai Dated: 30.06.2026 RY-Sr PS

ITA 1670/MUM/2026 RAZIA RIYAZUL HAQUE ANSARI

Copy to: RAZIA RIYAZUL HAQUE ANSARI , FLAT NO. 1105, 11TH FLOOR, TOWER A TITLIS MONTE SOUTH BAPURAO 1 JAGTAP MARG, BYCULLA WEST, MUMBAI-400027, MAHARASHTRA

INCOME TAX CIRCLE 20(1), 2 PIRAMAL CHAMBER LALBAUG PAREL, MUMBAI-400012, MAHARASHTRA

3 THE PCIT / CIT, 4 THE D.R., ITAT, MUMBAI BENCH 5 GUARD FILE

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