ALHAD NARASINH KULKARNI,DELHI vs. INCOME TAX OFFICER MUM-W-(432)(91), MUMBAI

ITA 2546/MUM/2025Status: DisposedITAT Mumbai18 August 2025AY 2017-18Bench: SHRI OM PRAKASH KANT (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee had sufficient cause for the delay in filing the appeal, citing reasons like the COVID-19 pandemic and a change in residential address. The Tribunal directed the CIT(A) to condone the delay and decide the appeal on its merits.

What were the facts?

The assessee filed a revised return claiming reduced income due to excess interest claimed. The AO disallowed this interest, and the assessee's appeal before the CIT(A) was dismissed in limine due to a delay of 1214 days.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was condonable due to sufficient cause, and whether the interest expenditure claim was allowable.

Which sections of the Income-tax Act were involved?

Section 250,Section 24,Section 143(3),Section 23(4)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “H(SMC

For Appellant: Shri B. N. Rao, CA, Shri Pravin Salunkhe, SR DR
Pronounced: 18.08.2025

Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals) ADDL/JCIT (A)-3 Ahmedabad (‘ld. CIT(A)’ for short), National Faceless Appeal Centre (‘NFAC’ for short) passed u/s.250 of the Income Tax Act, 1961 (‘the Act'), pertaining to the Assessment Year (‘A.Y.’ for short) 2017-18. 2. The assessee has raised the following grounds of appeal:

1.

Ld. Commissioner of Income tax (Appeals) dismissed the appeal without considering the reason for delay as proper and justifiable.

2.

Ld. Commissioner of Income tax (Appeals) ought to have considered the affidavit and the reasoning provided in looking to the hardship experienced by th

The order continues below.

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