JUNED AHMAD KHAN IQBAL AHMAD KHAN,YAVATMAL vs. INCOME TAX OFFICER WARD 1, YAVATMAL, YAVATMAL

ITA 618/NAG/2026Status: DisposedITAT Nagpur14 October 2026AY 2014-153 pages
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What did the Tribunal hold?

The Tribunal condoned the delay of 117 days in filing the appeals, citing the assessee's severe illness as a reasonable cause and referring to the judgments of the Hon'ble Apex Court in Collector Land Acquisition, Anantnag vs. Mst. Katiji & Ors and Inder Singh vs. State of Madhya Pradesh. The Tribunal observed that the impugned orders of the Ld.CIT(A) were not speaking orders on merits. Consequently, all issues raised in the appeals were restored to the file of the Ld.CIT(A) for fresh adjudication. The Ld.CIT(A) was directed to afford a reasonable opportunity of being heard to the assessee and decide the issues in accordance with law as contemplated under Section 250(6) of the Act. The assessee was also cautioned to remain vigilant and avoid unnecessary adjournments. The effective grounds of appeal were allowed for statistical purposes.

What were the facts?

The assessee, Juned Ahmad Khan Iqbal Ahmad Khan, filed appeals before the Income Tax Appellate Tribunal (ITAT) challenging orders passed by the Commissioner of Income Tax (Appeals)/NFAC, Delhi. These orders arose from assessment orders passed under Section 147 read with Sections 144 and 144B of the Income Tax Act, 1961, for Assessment Years 2014-15 to 2017-18. The appeals were filed with a delay of 117 days, attributed to the assessee's severe illness (Hepatitis with PUO and Fatty Liver). The re-assessment proceedings were initiated based on information regarding cash deposits with M/s. Shri Renuka Mata Multi State Urban Co-operative Credit Society Ltd. The assessee had appealed to the CIT(A) against additions made by the Assessing Officer (AO) but failed to attend hearings due to the aforementioned circumstances.

What were the issues?

1. Whether the delay in filing the appeals before the ITAT should be condoned, considering the assessee's medical condition and the larger interest of justice, relying on the Hon'ble Apex Court judgments in Collector Land Acquisition, Anantnag vs. Mst. Katiji & Ors and Inder Singh vs. State of Madhya Pradesh. Assessee's contention: The assessee argued that a reasonable cause, specifically the illness of the assessee, prevented compliance before the Ld.CIT(A). Therefore, the appeals should be restored to the file of the Ld.CIT(A) for necessary adjudication. Revenue's contention: The Ld.DR supported the order of the Ld.CIT(A).

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE SMC BENCH, PUNE

Before: SHRI MANISH BORAD

For Appellant: Shri Himesh Demble, CA
For Respondent: Shri Shiv Shankar Yadav, Sr.DR
Hearing: 12/10/2026Pronounced: 14/10/2026

These appeals by the assessee are directed against the separate orders of Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi (for short, “CIT(A)”) all dated 04.11.2025 passed u/sec. 250 of the Income Tax Act, 1961 (for short, “Act”) which are arising out of assessment orders evenly dated 30.03.2022 passed u/sec. 147 r.w.s. 144 r.w.s. 144B of the Act for the Assessment Years (A.Ys.) 2014-15 to 2017-18 respectively.

2.

Registry has informed that there is a delay of 117 days in filing all the instant appeals. Application for condonation of delay along with an affidavit is placed on record. The major reason for delay is due to illness of the assessee, who has been diagnosed with Hepatitis with PUO alo

The order continues below.

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