ASHISH BHAGWAN BALPANDE,NAGPUR vs. ITO WARD 4(4), NAGPUR

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ITA 568/NAG/2025Status: DisposedITAT Nagpur12 June 2026AY 2016-174 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, finding that the NFAC had not properly examined the assessee's reasons for delay. The matter was restored to the CIT(A) for a fresh decision on merits after providing the assessee with an adequate opportunity to be heard.

What were the facts?

The assessee's appeals before the NFAC were dismissed due to a significant delay without condonation. The assessee claimed the delay was due to a family medical emergency and a lack of knowledge about the assessment order until a demand was raised.

What were the issues?

Whether the delay in filing the appeals before the NFAC should be condoned, and whether the NFAC erred in dismissing the appeals without a reasoned order on the delay.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 271(1)(c),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 Respondent: Shri Pankaj Kumar, CIT-DR
Hearing: 11.06.2026Pronounced: 12.06.2026

PER ANUBHAV SHARMA, JM:

These appeals filed by the assessee are directed against the separate orders of National Faceless Appeal Centre, Delhi, (for short, “CIT(A)”), dated 20/09/2024 & 14/03/2025 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”) which are emanating from the

ITA Nos. 568 & 569/NAG/2025 (Ashish Bhagwan Balpande) assessment order dated 30.03.2022 passed u/s. 147 r.w.s. 144 of the Act and the penalty order dated 09.09.2022 passed u/s. 271(1)(c) of the Act respectively, for the Assessment Year (AY) 2016-17.

2.

None appeared for the assessee at the time of hearing, though, notices of hearing have been issued and an adjournment application has been filed. On going through the impugned order, we find that NFAC has been dismissed the appeals without condoning the delay of 298 days and we find that the appeals filed before this Tribunal also have a delay of 290 days and 108 days, for which an application for condonation of delay has been filed wherein assessee has asserted the facts supplemented with affidavit that during the course of hearing before the Ld. CIT(A), appellant’s father has suffered from major cardiac event and medical reports thereof are filed.

3.

In the light of the same, we consider it an appropriate case to condone the delay. Further, as we appreciate the impugned order of NFAC we find that there is a delay of

ITA Nos. 568 & 569/NAG/2025 (Ashish Bhagwan Balpande) 611 days in filing the appeal and as mentioned in assessment order same was passed u/s. 144 of the Act. Assessee had pleaded before the NFAC that it was only subsequent to demand being raised, assessee came to know about the assessment order and thereupon after engaging counsel, appeal was filed. We find that NFAC has not controverted this assertion by any factual finding from the Ld. AO or the assessment record as to when the assessment order was actually served upon the assessee and without giving that observation, the appeal of the assessee was dismissed without condoning the delay. We are of the considered view that, while considering the question of condonation of delay, the quasi-judicial authorities are required to examine the plea raised by the assessee in the light of the facts and circumstances of the case and thereafter record a reasoned finding, same is absent here.

4.

In the light of aforesaid, we consider it an appropriate case to allow the appeals of the assessee for statistical

ITA Nos. 568 & 569/NAG/2025 (Ashish Bhagwan Balpande) purposes and the issues on merits as well as law are restored to the files of Ld. CIT(A) to pass orders afresh after giving adequate opportunity of hearing to the assessee on merits as well as question of limitation.

5.

In the result, appeals filed by the assessee are allowed for statistical purposes.

Order pronounced in open Court on 12.06.2026

sd/- sd/- ANUBHAV SHARMA KHETTRA MOHAN ROY ACCOUNTANT MEMBER JUDICIAL MEMBER

Nagpur: Dated: 12/06/2026 vr/- Copy to: 1. The Assessee 2. The Revenue 3. The Pr.CIT concerned. 4. The DR, ITAT, Nagpur 5. Guard file. By order Vukkem Digitally signed by Vukkem Rambabu Rambabu Date: 2026.06.15 10:10:26 +05'30' Senior Private Secretary ITAT, Nagpur

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