SHAADMAAN CORP,BANGALORE vs. INCOME TAX OFFICER, WARD-1 & TPS,, SHIVAMOGGA

ITA 126/BANG/2025Status: DisposedITAT Bangalore24 September 2026AY 2018-199 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, finding sufficient cause. It then remitted the entire issues back to the Assessing Officer for a fresh decision, granting the assessee an opportunity to present its case.

What were the facts?

The assessee firm filed an appeal before the ITAT with a delay of 143 days, citing severe health issues of a partner. The assessee also claimed a lack of proper opportunity to represent its case before the lower authorities.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the assessee was denied a proper opportunity of being heard before the lower authorities.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 127(2),Section 253(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B’’ BENCH: BANGALORE

Before: SHRI BALAKRISHNAN S. & SHRI KESHAV DUBEY

For Appellant: CA Roshan T. Mansoor, A.R
Hearing: 02.07.2026Pronounced: 24.09.2026

PER KESHAV DUBEY, JUDICIAL MEMBER:

This appeal at the instance of the assessee is directed against the order of the ld. CIT(A)/NFAC dated 10.06.2024 vide DIN & Order No. ITBA/NFAC/S/250/2024-25/1065511797(1) passed u/s 250 of the Income Tax Act, 1961 (in short “the Act”) for the assessment year 2018-19. 2. The assessee has raised the following grounds of appeal:- Shaadmaan Corp, Bengaluru Tax effect relating to each ground of Grounds of Appeal appeal (see note below) The impugned order passed by the learned CIT is disproportionate and is liable to interfered with the order passed u/s 250 read with 143 (3) of the act by the CIT without appreciating the facts

The order continues below.

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