MAYURA NILESH LATI,NAGPUR vs. ITO WARD 4(4), NAGPUR, NAGPUR

ITA 96/NAG/2025Status: DisposedITAT Nagpur26 June 2025AY 2015-2016Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay of 103 days in filing the appeal. Due to the peculiar facts and circumstances, and to ensure proper adjudication, the case was remanded to the Commissioner for a fresh decision, with a direction to provide the assessee with a reasonable opportunity of being heard.

What were the facts?

The assessee, a housewife, sold two immovable properties, and the capital gain was not offered for taxation. The Assessing Officer reopened the case and determined a long-term capital gain of Rs. 37,87,667. The assessee failed to provide documentation regarding the cost of acquisition and construction.

What were the issues?

Whether the appeal was filed within the stipulated time and whether the capital gains were correctly assessed, or if the case needs to be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 148,Section 144B,Section 49(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR “SMC” BENCH :: NAGPUR

Before: SHRI NARENDER KUMAR CHOUDHRY

For Appellant: Shri Yash Varma, Ld. CA through
For Respondent: Shri Surjit Kumar Saha, Ld. Sr.D.R
Hearing: 26.06.2025Pronounced: 26.06.2025

This appeal has been preferred by the Assessee against the order dated 24/08/2024 impugned herein passed by the National Faceless Appeal Centre (NFAC)/Commissioner of Income Tax (Appeals), Delhi (in short, ‘Ld. Commissioner’) u/sec. 250 of the Income Tax Act, 1961 (in short, ‘Act’) for the A.Y. 2015-16. 2

2.

At the outset, it is observed that there is a delay of 103 days in filing the instant appeal, on which Assessee by filing sworn affidavit stated the reasons for causing delay that Assessee is a house-wife and she has limited experience with financial and legal matters and rely on professional for such guidance and she did not monitor routin

The order continues below.

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