BETHANY MENNONITE BRETHREN CHURCH,MAHABUBNAGAR vs. ITO, WARD-1, MAHABUBNAGAR

ITA 2012/HYD/2025Status: DisposedITAT Hyderabad11 March 2026AY 2016-17Bench: SHRI VIJAY PAL RAO (Vice President), SHRI MADHUSUDAN SAWDIA (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) made an apparent mistake in calculating the delay and that the reasons for rejection were not based on correct facts. The Tribunal condoned the delay of 24 days and remanded the matter to the CIT(A) for adjudication on merits.

What were the facts?

The assessee filed an appeal before the learned CIT(A) with a delay of 24 days, attributing it to the medical condition of the Chairman of the Assessee Society. The CIT(A) erroneously calculated the delay as 56 days and dismissed the appeal in limine without condoning the delay.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal in limine for a wrongly calculated delay without considering the reasons provided for condonation and adjudicating the appeal on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 148A,Section 148,Section 144B,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘A’ Bench, Hyderabad

Before: SHRI VIJAY PAL RAO & SHRI MADHUSUDAN SAWDIA

Hearing: 05.03.2026

PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal has been by the Assessee against the Order dated 01.09.2025 of the learned CIT(A)-National Faceless Appeal Centre [in short “NFAC], Delhi, for the assessment year 2016-2017. 2 ITA.No.2012/Hyd./2025

2.

The assessee has raised the following grounds of appeal:

1) “The order of the learned CIT (A) is erroneous both on facts and in law; 2) The learned CIT (A) is not justified in deciding the appeal in limini without condoning the delay of 56 days in filing the appeal. 3) The learned CIT (Appeals) ought to have seen that reckonin

The order continues below.

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