HABIBA SULTAN SHEIKH,PARADISE COLONEY NEAR FATMA MASJID vs. ITO WARD-5, AMRAWATI, ITO BUILDING, AMRAWATI

ITA 655/NAG/2026Status: DisposedITAT Nagpur25 August 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals. It held that the assessee deserves one more opportunity to present her case before the CIT(A) due to circumstances beyond her control.

What were the facts?

The assessee's appeals were filed with a significant delay. The Assessing Officer made an addition of Rs. 1,75,114/- as unexplained money, which was upheld by the NFAC. The assessee claimed domestic difficulties prevented compliance before the CIT(A).

What were the issues?

Whether the delay in filing appeals should be condoned and if the assessee should be granted a fresh opportunity for adjudication on merits before the CIT(A).

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR ‘SMC’ BENCH, NAGPUR

Before: DR.MANISH BORAD

For Appellant: Adv (through virtual)
For Respondent: DR (through virtual)
Hearing: 06.08.2026Pronounced: 25.08.2026

The captioned appeals at the instance of assessee pertaining to A.Ys. 2015-16, 2016-17, 2017-18 and 2013-14 are directed against the separate orders dated 20.06.2025 framed by National Faceless Appeal Centre, Delhi (NFAC) arising out of respective Assessment Orders dated 23.03.2022 passed u/s. 144 r.w.s. 147 of the Income Tax Act, 1961 (in short ‘the Act’).

2.

Registry has pointed out that the appeals in ITA Nos.653 to 655/NAG/2026 are barred by limitation as the assessee has filed the appeals before this Tribunal with a delay of 290 days. Registry has further pointed out that the appeal in IT

The order continues below.

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