LATE SMT. CHAMPABEN HARILAL SHAH, THROUGH LEGAL HEIR SHRI VINODCHANDRA HARILAL SHAH,ANAND vs. ITO WARD 1, GANDHIDHAM , GANDHIDHAM

ITA 922/RJT/2026Status: DisposedITAT Rajkot25 September 2026AY 2012-136 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A), citing the mistake of the tax consultant and the need for a liberal approach in such matters. The Tribunal also noted that the CIT(A)'s order was ex-parte and violated the principles of natural justice.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a delay of 758 days. The original assessment order was passed ex-parte under Section 144 of the Income Tax Act, 1961, as the assessee failed to provide documents and evidence to the Assessing Officer.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and whether the ex-parte order of the CIT(A) violated the principles of natural justice.

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, “SMC”

Before: Dr. Arjun Lal Saini

For Appellant: Shri Fenil H. Mehta, Ld. AR
For Respondent: Shri Shishir Kumar, Ld. Sr. DR
Hearing: 30/07/2026Pronounced: 25/09/2026

Per, Dr. Arjun Lal Saini, AM:

Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2012-13, is directed against the order under section-250 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the National Faceless Appeal Centre (NAC) Delhi/Commissioner of Income-tax (Appeals) [in short ‘NFAC/Ld.CIT(A)’], dated 18.05.2026, which in turn arises out of an assessment order passed by the As

The order continues below.

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