MANGALAM METALS,JAMNAGAR, GUJARAT vs. INCOME TAX OFFICER, WARD 2(10), JAMNAGAR, JAMNAGAR, GUJARAT

ITA 948/RJT/2026Status: DisposedITAT Rajkot28 August 2026AY 2021-224 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) after finding the reasons provided to be sufficient. The Tribunal restored the matter to the Assessing Officer for de novo adjudication, emphasizing the need for a speaking order and adequate opportunity for the assessee to be heard.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a significant delay of 575 days, which the assessee attributed to a consultant's mistake. The assessee also contended that they could not present all evidence before the lower authorities and sought remittance for fresh adjudication.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and whether the matter should be remanded for fresh adjudication due to violation of natural justice principles.

Which sections of the Income-tax Act were involved?

Section 144,Section 144B

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 Yogesh, Ld. AR
For Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Hearing: 06/08/2026Pronounced: 28/08/2026

Per, Dr. Arjun Lal Saini, AM: The present appeal has been filed by the Assessee, against the order passed by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal, Centre (NFAC), Delhi dated [hereinafter referred to as “CIT(A)”] 30.06.2026 arising in the matter of assessment order passed u/s. 144 read with section 144B of the Income Tax Act, 1961 order dt. 19.12.2022 (here-in-after referred to as “the Act”) relevant to the Assessment Year 2021-22. 2. At the outset

The order continues below.

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