ARK INFRACON PRIVATE LIMITED,BANASKANTHA vs. THE DY.CIT, CIRCLE- GANDHNAGAR, GANDHINAGAR

ITA 437/AHD/2026Status: DisposedITAT Ahmedabad25 September 2026AY 2015-164 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal before it, subject to a cost deposit. The Tribunal set aside the CIT(A)'s order and restored the matter to the CIT(A) for a fresh decision on merits.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for want of prosecution. The assessee failed to appear before the CIT(A) despite notices, leading to the dismissal. The assessee then appealed to the ITAT, citing reasons for the non-appearance.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for want of prosecution without deciding on merits, and whether the delay in filing the appeal before the ITAT should be condoned.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144B,Section 132,Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SHRI NARENDRA PRASAD SINHA

For Appellant: Shri Vipul Khandhar, A.R, Shri Abirama Karthikeyan, CIT. DR
For Respondent: Shri Abirama Karthikeyan, CIT. DR
Hearing: 01/07/2026Pronounced: 25/09/2026

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [in short “the CIT(A)”] dated 07/11/2024 passed under section 250 of the Income Tax Act, 1961 (in short “the Act”), arising out of the assessment order passed under section 147 read with section 144B of the Act for the Assessment

The order continues below.

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