JALARAM ENTERPRISE,VERAVAL vs. INCOME TAX OFFICER, WARD 4, VERAVAL

ITA 885/RJT/2025Status: DisposedITAT Rajkot28 August 2026AY 2022-233 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) as the reasons provided were convincing. The Tribunal set aside the CIT(A)'s order and remitted the matter back for de novo adjudication, citing violation of natural justice.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a 46-day delay. The assessee claimed the delay was due to the illness of the assessee. The CIT(A) did not consider the assessee's written submissions.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and whether the CIT(A) violated principles of natural justice by not considering the assessee's submissions.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Sarju S. Mehta, Ld. AR
For Respondent: Shri Ram Tiwari, Ld. CIT DR
Hearing: 16/07/2026Pronounced: 28/08/2026

Dr. Arjun Lal Saini, AM: Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2022-23, is directed against the order under section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the National Faceless Appeal Centre (NAC) Delhi/Commissioner of Income-tax (Appeals) [in short ‘NFAC/Ld.CIT(A)’], dated 13.10.2025, which in turn arises out of an assessment order passed by the Assessing Officer u/s 143(3) read with section 144B of the Act, dated 22.03.2024. 2. At the outset, the Ld. Cou

The order continues below.

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