MAHESWARI PANCHAYAT BALOD, BALOD vs. ITO, WARD-1(3), BHILAI, BHILAI

ITA 138/RPR/2026Status: DisposedITAT Raipur13 March 2026AY 2013-14Bench: SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)11 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee's gross negligence in filing rectification petitions and appeals after inordinate delays, often exceeding 9 years, was not condonable. The Tribunal upheld the orders of the lower authorities which had dismissed the appeals on grounds of delay.

What were the facts?

The assessee filed appeals before the ITAT with significant delays in filing rectification petitions before the lower authorities. The assessee also filed an adjournment petition which was rejected.

What were the issues?

Whether the significant inordinate delay in filing rectification petitions and appeals can be condoned, and if such delay demonstrates gross negligence on the part of the assessee.

Which sections of the Income-tax Act were involved?

Section 154(7)

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Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, RAIPUR BENCH “SMC”, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Dr. Priyanka Patel, Sr. DR
Hearing: 13.03.2026Pronounced: 13.03.2026

PER PARTHA SARATHI CHAUDHURY, JM The captioned appeals preferred by the assessee emanates from the respective orders of the Ld.CIT(Appeals)/NFAC, Delhi dated 13.11.2025, 18.12.2025 and 14.11.2025 for the assessment years 2013-14 & 2014-15 as per the grounds of appeal on record.

2.

At the time of hearing, none appeared for the assessee. However, an adjournment petition has been filed which is rejected. The adjour

The order continues below.

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