YASIN AND WASIM TRANSPORT,TUMSAR vs. ITO, WARD 1, BHANDARA, ITO WARD BHANDARA

ITA 757/NAG/2026Status: DisposedITAT Nagpur16 October 2026AY 2024-253 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay of 62 days in filing the appeal before the Ld. CIT(A). The Tribunal observed that the assessee had filed medical bills and an affidavit before the Ld. CIT(A) explaining the delay, which was primarily attributed to a fatal road accident involving the key person of the assessee AOP, necessitating medical treatment. Considering this as a reasonable cause, the Tribunal placed reliance on the judgments of the Hon'ble Apex Court in Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. and Inder Singh Vs. State of Madhya Pradesh. Since the Ld. CIT(A) had not adjudicated the issues on merits, the Tribunal restored all the issues raised in the appeal to the file of the Ld. CIT(A) for necessary 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 directed to remain vigilant. The effective grounds of appeal were allowed for statistical purposes.

What were the facts?

The assessee, Yasin and Wasim Transport, filed an appeal before the Income Tax Appellate Tribunal (ITAT) challenging an order from the Commissioner of Income Tax (Appeals)/NFAC, Delhi. The NFAC's order, dated 27.06.2026, arose from an assessment order dated 20.01.2026 passed by the Assessing Officer (AO) under section 144 r.w.s. 144B of the Income Tax Act, 1961, for Assessment Year 2024-25. The AO had made an addition of Rs. 14,76,721/- for undisclosed income. The assessee's appeal before the NFAC was dismissed in limine due to a delay of 62 days, despite the assessee providing reasons for the delay. The assessee is now before the ITAT seeking condonation of this delay.

What were the issues?

1. Whether the delay of 62 days in filing the appeal before the Ld. CIT(A) should be condoned? (Question of fact and law) Assessee's Contention: The assessee argued that the delay was due to the key person of the AOP suffering a fatal road accident, leading to confinement to bed and medical treatment. Medical certificates supporting this claim were enclosed with the paper book. The assessee sought condonation of the delay, relying on the medical grounds. Revenue's Contention: The Ld. DR supported the order of the Ld. CIT(A), implying that the delay should not be condoned and the appeal should remain dismissed in limine.

Which sections of the Income-tax Act were involved?

Section 250,Section 144,Section 144B,Section 143(2),Section 142(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE SMC BENCH, PUNE

Before: SHRI MANISH BORAD

For Appellant: Shri Vivek Jani, CA
For Respondent: Shri Shiv Shankar Yadav, Sr.DR
Hearing: 14/10/2026Pronounced: 16/10/2026

This appeal by the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi (for short, “CIT(A)”) dated 27.06.2026 passed u/sec. 250 of the Income Tax Act, 1961 (for short, “Act”) which is arising out of assessment order dated 20.01.2026 passed u/sec. 144 r.w.s. 144B of the Act for the Assessment Year (A.Y.) 2024-25. 2. Grievance of the assessee is against the addition for undisclosed income at Rs. 14,76,721/-.

3.

I have heard the rival submissions and perused the material placed before me. I observe that assessee is a body of individual and declared income of Rs. 26,40,000/- in the return of income for A.Y. 2024-25 e-filed on 30.07.2024. After the case selected for scrutiny through CASS, statutory n

The order continues below.

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