SHREE RANJITPAR SEVA SAHARKARI MANDLI LIMTED,AT RANJITPAR vs. ITO (NATIONAL FACELESS ASSESSMENT CENTER), DWARKA

ITA 38/RJT/2026Status: DisposedITAT Rajkot28 August 2026AY 2018-194 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals. Considering the ex-parte and non-speaking nature of the CIT(A)'s order and violation of natural justice, the matter was restored to the Assessing Officer for de novo adjudication.

What were the facts?

The assessee filed two appeals belatedly by 74 days due to advocate's mistake. The assessee also contended that the CIT(A) order was ex-parte and violated natural justice principles as full details were not considered.

What were the issues?

Whether the delay in filing appeals should be condoned and if the ex-parte order of the CIT(A) vitiated the proceedings due to violation of natural justice.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 270A

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 Sikander Halali, Ld. AR
For Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Hearing: 17/08/2026Pronounced: 28/08/2026

Dr. Arjun Lal Saini, AM: Captioned two appeals filed by the Assessee, pertaining to assessment year (AY) 2018-19, are directed against the separate orders 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)'], both dated 25.08.2025, which in turn arise out of an assessment order passed by the Assessing Officer u/s 143(3) and a penalty order passed by

The order continues below.

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