B NANJI ENTERPRISES LTD.,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

ITA 2399/AHD/2025Status: DisposedITAT Ahmedabad05 August 2026AY 2016-178 pages
AI SummaryPartly Allowed

What were the facts?

The assessee filed appeals with a significant delay, citing reasons such as the CIT(A) issuing notices via email despite a denial, leading to ex-parte orders. The assessee also faced financial difficulties and litigation.

What did the Tribunal hold?

The Tribunal condoned the delay, set aside the CIT(A)'s ex-parte orders, and restored the matters to the file of the Assessing Officer for de novo assessment. Penalty orders were deleted, with liberty to initiate fresh proceedings if warranted.

What were the issues?

Whether the delay in filing appeals should be condoned due to ex-parte orders passed without proper service of notice, and the consequential impact on quantum additions and penalty levies.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 271AAA,Section 2(24)(x),Section 36(1)(va),Section 14A,Section 234A,Section 234B,Section 234C,Section 234D

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SMT. ANNAPURNA GUPTA

For Appellant: Shri Tushar Hemani, Sr. Advocate &, Ms. Yashvi Mashruwala, AR, Shri Rignesh Das, CIT. DR & Ms
For Respondent: Shri Rignesh Das, CIT. DR & Ms
Hearing: 12/05/2026

Per Sanjay Garg, Judicial Member:

The captioned appeals relate to the same assessee and are against separate orders passed by the Ld. Commissioner of Income Tax (Appeals) for different assessment years, wherein ITA Nos.

ITA Nos.2394 to 2401/Ahd/2025 [B Nanji Enterprises Ltd.] - 2 – 2296

The order continues below.

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