MONIKA RAJESH MALANI,PUSAD DIST YAVATMAL vs. INCOME TAX OFFICER WARD-1, YAVATMAL

ITA 38/NAG/2026Status: DisposedITAT Nagpur19 June 2026AY 2022-234 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) after finding the assessee's reasons to be truthful. The appeals were allowed for statistical purposes, and the issues on merits were restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeals were filed against the orders of the CIT(A) for AY 2022-23. The assessment order was passed ex-parte under Section 144 of the Act. There was a delay in filing the appeal before the CIT(A).

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned. Whether the quantum and penalty proceedings should be restored to the CIT(A) for fresh hearing.

Which sections of the Income-tax Act were involved?

Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

Before: SHRI ANUBHAV SHARMA & SHRI KHETTRA MOHAN ROY

For Appellant: Shri Ashok Bhandari, Adv
For Respondent: Shri Surjit Kumar Saha, Sr. DR
Hearing: 18.06.2026Pronounced: 19.06.2026

PER ANUBHAV SHARMA, JM:

These appeals filed by the assessee are directed against the order of Ld. Commissioner of Income Tax (Appeals) (for short, “CIT(A)”), dated 25/09/2025 & 11/12/2025, passed under section 250 of the Income Tax Act, 1961 (for short, “Act”), for the Assessment Year (AY) 2022-23. ITA Nos. 38, 41 & 43/NAG/2026 (Monika Rajesh Malani )

2.

These appeals were heard together as they arrive out of impugned assessment order and consequential penalty proceedings thereof and we find that the assessment order has been passed under Section 144 of the Act. There was a delay in filing of the appeal before Ld. First Appellate Authority for which

The order continues below.

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