MAHESH PRAKASH BENDE,MUMBAI vs. INCOME TAX OFFICER CIRCLE 27(2), MUMBAI

ITA 8028/MUM/2025Status: DisposedITAT Mumbai20 March 2026AY 2015-16Bench: SHRI SAKTIJIT DEY (Vice President), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the Commissioner of Income Tax (Appeals) [CIT(A)] adopted a hyper-technical approach by dismissing the appeal in limine due to a delay of 127 days without condoning it. The Tribunal found that the reasons provided for the delay, while showing some negligence, were not mala fide and deserved a liberal interpretation of 'sufficient cause' under Section 249(3) to advance substantial justice.

What were the facts?

The assessee, an individual, did not file an income tax return. Based on information of financial transactions, the Assessing Officer (AO) formed a belief that income had escaped assessment and issued a notice under Section 147. Despite notices and opportunities, the assessee did not comply, leading the AO to complete the assessment on a best judgment basis.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal in limine on the ground of delay without condoning it, despite the reasons provided by the assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 151,Section 148,Section 142(1),Section 250,Section 271(1)(c),Section 271(1)(b),Section 271F,Section 249(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH MUMBAI

For Appellant: Shri Devendra Jain, Ld. AR
For Respondent: Shri Annavaram Kosuri, Ld. DR
Hearing: 25.02.2026Pronounced: 20.03.2026

PER MAKARAND VASANT MAHADEOKAR, AM: The present appeal is directed against the order dated 30.09.2025 passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi[hereinafter referred to as "CIT(A)"], under section 250 of the Income-tax Act, 1961 [hereinafter referred to as "the Act"] for the Assessment Year 2015–16, arising out of the assessment order

2 Mahesh Prakash Bende dated 26.03.2022 passed by the Assessing Officer under section 147 r.w.s. 144 read with section 144B of the Act. Facts of the Case

2.

The assessee is an individual. As per information available with the Department under t

The order continues below.

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