GOPALRAO ABARAO DESHMUKH,AKOLA vs. ITO WARD - 1, AKOLA, AKOLA

ITA 388/NAG/2026Status: DisposedITAT Nagpur31 August 2026AY 2015-164 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) after finding a reasonable cause. The matter was restored to the CIT(A) for adjudication on merits, as the CIT(A) had not decided the appeal on its merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a delay of 230 days. The assessee had challenged reassessment proceedings initiated under Section 147 and an addition of Rs. 31,50,000/- on account of sale of agricultural land.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was justifiable, and whether the reassessment proceedings and the addition made were valid.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250,Section 2(14)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH,

Before: Dr. MANISH BORAD

For Appellant: Shri Naresh Jakhotia, CA
For Respondent: Shri Shiv Shankar Yadav, DR (Virtual)
Hearing: 03.08.2026Pronounced: 31.08.2026

This appeal at the instance of assessee pertaining to A.Y. 2015-16 is directed against the order passed by Ld. CIT(A), NFAC, Delhi u/s 250 of the Income-tax Act, 1961 dated 19.03.2026 which is arising out of the Assessment Order passed u/s. 147 r.w.s 144 of the IT Act dated 04.03.2024. 2. Assessee has raised following grounds of appeal:- “1. On the facts and in the circumstances of the case and in law, whether learned CIT (Appeals), NFAC is right in dismissing the appeal in limine without going in to the merits of the case despite there being sufficient cause for the delay in filing the appeal?

2 Gopa

The order continues below.

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