TCM LOGISTICS PVT LTD,NAVI MUMBAI vs. INCOME TAX OFFICER, WD-15(3)(1), MUMBAI

ITA 973/MUM/2026Status: DisposedITAT Mumbai17 June 2026AY 2012-139 pages
AI SummaryRemanded

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-prosecution due to issues with email communication. The assessee faced significant delays in filing the appeal before the ITAT due to defunct email addresses, bank account issues, and personal circumstances.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, acknowledging the bonafide reasons and compelling circumstances presented by the assessee. The matter was remitted back to the CIT(A) for de novo adjudication on merits.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the CIT(A) erred in dismissing the appeal for non-prosecution without considering the assessee's circumstances.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 148,Section 151,Section 28,Section 68,Section 69,Section 142(1),Section 250,Section 179

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES, MUMBAI

Before: HON’BLE SHRI SANDEEP GOSAIN & HON’BLE SHRI GIRISH AGRAWAL

For Respondent: Shri Ritesh Misra, CIT DR
Pronounced: 17.06.2026

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of Ld. CIT(A)/National Faceless Appeal Centre (NFAC), Delhi vide DIN: ITBA/NFAC/S/250/2025-26/1075896017(1) dated 30.04.2025,

1 TCM Logistics Pvt Ltd Assessment Year 2012-13

passed against the assessment order by Income Tax Officer, Ward-

The order continues below.

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