NITIN VIJAYRAO KIMMATKAR,NAGPUR vs. DCIT/ACIT CIRCLE-4,, NAGPUR

ITA 390/NAG/2026Status: DisposedITAT Nagpur31 August 2026AY 2018-193 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, considering the assessee's profession and the circumstances of the pandemic. The case was restored to the Assessing Officer for de novo adjudication on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine due to a delay of 362 days. The assessee, a doctor, cited the Covid-19 pandemic and issues with their tax consultant as reasons for the delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned, and whether the grounds of appeal should be adjudicated on merits.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 234A,Section 234B,Section 234C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH,

Before: Dr. MANISH BORAD

For Appellant: Shri Abhay Agrawal, Adv
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. 2018-19 is directed against the order passed by Ld. CIT(A), NFAC, Delhi u/s 250 of the Income-tax Act, 1961 dated 16.02.2026 which is arising out of the Assessment Order passed u/s.143(3) of the IT Act dated 13.05.2021. 2. Assessee has raised the following grounds of appeal:-

1.

That the learned Commissioner of Income Tax (Appeals) erred in law and on facts in dismissing the appeal in limine on the ground of delay without properly appreciating the explanation furnished by the appellant for the delay in filing the appeal.

2 Nitin Vijayrao Kimmatkar

2.

Th

The order continues below.

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