SANDIP SHAMRAO GOHOKAR,CHANDRAPUR vs. ITO WARD-2, CHANDRAPUR

ITA 528/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), citing sufficient cause. The Tribunal restored all issues to the CIT(A) for fresh adjudication on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a delay of 150 days, which the CIT(A) refused to condone. The assessee claimed the delay was due to their previous tax consultant failing to inform them about notices.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and whether the additions made by the AO were justified under Section 44AD.

Which sections of the Income-tax Act were involved?

Section 147,Section 250,Section 44AD,Section 144

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: 05.08.2026Pronounced: 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 04.09.2025 which is arising out of the Assessment Order passed u/s. 147 of the IT Act dated 11.03.20222. 2. Registry has pointed out that the appeal is time barred as the assessee has filed the appeal before this Tribunal with delay of 156 days. Assessee has filed an Affidavit explaining the delay. On due consideration of the averments made in the Affidavit, I am satisfied that the assessee has made out a case of ‘sufficient cause’ warran

The order continues below.

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