RAUF ANSARI,RANCHI vs. ITO, WARD-2(1), RANCHI

ITA 235/RAN/2025Status: DisposedITAT Ranchi26 May 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) and restored the matter for adjudication on merits. The Tribunal emphasized that substantial justice should prevail over technicalities like limitation.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a delay of 18 months. The assessee argued that notice u/s 148 was not served and that the CIT(A) should have condoned the delay, citing a similar case.

What were the issues?

Whether the CIT(A) was justified in not condoning the delay in filing the appeal and whether the notice u/s 148 was properly served.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI SONJAY SARMA & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri M.K. Choudhary, A.R
For Respondent: Shri Kailash Gautam, Sr. DR
Hearing: 27/04/2026Pronounced: 26/05/2026

PER: RATNESH NANDAN SAHAY, A.M.

1.

This appeal by the assessee is directed against the order of the learned National Faceless Appeal Centre (NFAC), Delhi [in short, the ld. CIT(A)] dated 24/07/2024 for the Assessment Year (AY) 2016-17. The assessee has raised following grounds of appeal. "

1.

For that the order passed is unjustified, incorrect, illegal and uncalled for on facts and in law.

2.

For that in any view of the case Ld. CIT(A) was not justified in not condoning the delay of 18 months and few days and deciding the appeal on merits. The appellant had stated cogent and reasonable grounds for condonation of delay, as state

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →