SHRI KHADADHAR JUTH SEVA SAHAKARI MANDLI LTD,GONDAL vs. ITO WD 1(2)(1), RAJKOT, RAJKOT

ITA 942/RJT/2026Status: DisposedITAT Rajkot28 August 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) due to sufficient cause. The matter was restored to the Assessing Officer for de novo adjudication to provide the assessee with an opportunity to present evidence and plead their case.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a 51-day delay. The assessee claimed illness as the reason for the delay and sought to submit additional documents and evidence.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and if the assessee should be granted an opportunity to present additional evidence before the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,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 R. K. Doshi, Ld. AR
For Respondent: Shri Ram Tiwari, Ld. CIT (DR)
Hearing: 30/07/2026Pronounced: 28/08/2026

Per, Dr. Arjun Lal Saini, AM: Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2018-19, 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 29.04.2026, which in turn arises out of an assessment order passed by the Assessing Officer u/s 147 r.w.s. 144 of the Act, dated 30.03.2023. IT

The order continues below.

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