NRUPESH SHAH HUF,MUMBAI vs. ITO 34(3)(2), MUMBAI

ITA 164/MUM/2026Status: DisposedITAT Mumbai09 March 2026AY 2017-18Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal found that the CIT(A) erred in dismissing the appeal solely on the grounds of delay without affording an opportunity for a hearing on merits. Relying on the Supreme Court's decision in Collector, Land Acquisition v Mst. Katiji And Others, the Tribunal condoned the delay, stating that a litigant does not benefit from delay and refusing condonation could result in a meritorious matter being thrown out.

What were the facts?

The assessee filed an appeal with a delay of 155 days, which was dismissed by the CIT(A) on the grounds of delay without considering the merits. The assessee's reason for the delay was the deteriorating health of the karta's father, requiring him to be taken to his native place, which led to the missed deadline. The assessee prayed for condonation of delay, citing unavoidable reasons beyond their control.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal on grounds of delay without considering the merits? Whether the reasons provided by the assessee constituted sufficient cause for condoning the delay?

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 68,Section 249(2)

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Before: SHRI SANDEEP GOSAIN & SHRI PRABHASH SHANKAR

For Appellant: Shri Viraj Mehta, AR
For Respondent: Shri Brajendra Kumar (Sr. DR)
Hearing: 11.02.2026Pronounced: 09.03.2026

PER PRABHASH SHANKAR [A.M.] :- The present appeal arising from the appellate order dated 12.12.2025 is filed by the assessee against the order passed by the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre, Delhi [hereinafter referred to as “CIT(A)”] pertaining to assessment order passed u/s. 147 r.w.s. 144 of the Income-tax Act, 1961 [hereinafter referred to as “Act”] dated 12.05.2023 for the Assessment Year [A.Y.] 2017-18. The Stay Application referred above has been P a g e | 2 SA No. 9/Mum/2026 A.Y. 2

The order continues below.

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