RAKESH RATANLAL JAISWAL,YAVATMAL vs. ITO WARD - 1, YAVATMAL, YAVATMAL

ITA 454/NAG/2026Status: DisposedITAT Nagpur16 June 2026AY 2023-244 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the reasons provided for the delay, such as a mother's illness, were not sufficient without supporting evidence. Consequently, the appeals were allowed for statistical purposes, subject to the assessee paying costs.

What were the facts?

The assessee filed appeals against orders of the CIT(A) for assessment years 2022-23 and 2023-24. The appeals suffered from substantial delays ranging from 265 to 656 days.

What were the issues?

The primary issue was the substantial delay in filing the appeals and whether the reasons provided constituted a sufficient cause. The Tribunal also considered the restoration of issues to the AO for fresh assessment.

Which sections of the Income-tax Act were involved?

Section 250,Section 144,Section 144B,Section 270A

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 Shubham Jain, CA &, Shri Ameenuddin Khan, Adv
For Respondent: Shri Pankaj Kumar, CIT-DR
Hearing: 16.06.2026Pronounced: 16.06.2026

PER BENCH:

These appeals filed by the same assessee are directed against the separate orders of National Faceless Appeal Centre, Delhi, (for short, “CIT(A)”), all dated 20/02/2026 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”) for the Assessment Years (AY) 2022-23, 2022- 23 & 2023-24 respectively.

ITA Nos. 451, 452 & 454/NAG/2026 (Rakesh Ratanlal Jaiswal)

2.

Appeals were heard together and we find that appeals ITA Nos.451 & 454/NAG/2026 arises out of assessments concluded u/s. 144 r.w.s. 144B of the Act for AYs 2022-23 & 2023-24 while ITA No.452/NAG/2026 pertains to penalty imposed u/s. 270A in AY 2022-23. 3. On hearing both

The order continues below.

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