MUKESHKUMAR PRAVINCHANDRA JUTHANI,RAJKOT vs. THE ITO WD-2, JUNAGADH, JUNAGADH

ITA 46/RJT/2026Status: DisposedITAT Rajkot28 August 2026AY 2015-166 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It held that the CIT(A)'s order was ex-parte and a violation of natural justice, and therefore set aside the order.

What were the facts?

The assessee filed an appeal before the ITAT belatedly by 659 days due to a mistake by their advocate. The assessee argued that the CIT(A) passed an ex-parte order without affording a proper opportunity to be heard, violating principles of natural justice.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the ex-parte order passed by the CIT(A) violated principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 144,Section 250,Section 253(3)

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: Ms. Leena Tejura, Ld. AR
For Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Hearing: 03/08/2026Pronounced: 28/08/2026

Per,Dr. Arjun Lal Saini, AM: Captioned appeal filed by the Revenue, pertaining to assessment year (AY) 2015-16, 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 25.01.2024, which in turn arises out of an assessment order passed by the Assessing Officer u/s 144 of the Act, da

The order continues below.

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