SACHINKUMAR SUBRAI KANSE,MUMBAI vs. INCOME TAX OFFICER 42(3)(3), MUMBAI, MUMBAI

ITA 8140/MUM/2025Status: DisposedITAT Mumbai05 March 2026AY 2016-17Bench: SHRI ANIKESH BANERJEE (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the assessee had sufficient cause for the delay and non-prosecution due to unavoidable circumstances. The Tribunal directed the CIT(A) to condone the delay and decide the appeals on merits, emphasizing a liberal and justice-oriented approach for condonation of delay and a duty to decide on merits even in cases of non-prosecution.

What were the facts?

The assessee's appeals were dismissed in limine by the CIT(A) due to delay in filing and non-prosecution. The assessee cited personal hardships, including father's paralysis, unemployment, and mother's depression and demise, as reasons for the delay. The assessee also claimed unawareness of reassessment proceedings and notice issues.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeals in limine without adjudicating on merits due to delay and non-prosecution, and whether the assessee had sufficient cause for such delay and non-prosecution.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 271(1)(c),Section 148,Section 149(1)(b),Section 48,Section 234A,Section 234B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

Before: SHRI ANIKESH BANERJEE, JM & SHRI ARUN KHODPIA, AM

For Appellant: Shri Sanjeev Bhagat, Sr. DR
Hearing: 02.03.2026Pronounced: 05.03.2026

Heard together (2 matters)

I.T.A. No.8139/Mum/2025
I.T.A. No.8140/Mum/2025

Read from the judgment's own cause title. This page is filed under one of them.

Per Arun Khodpia, AM: The captioned appeals are preferred by the assesseeagainst the 2 orders of Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre (NFAC), Delhi [in short “Ld. CIT(A)”], both dated 12.09.2025, for the Assessment Year (AY) 2016-17. The aforesaid orders are passed against the assessment under section 147 r.w.s. 144 of the Income Tax Act, 1961 (in short

ITA Nos. 8139 & 8140/Mum/2025 SachinkumarSubrai Kanse “The Act”) dated 19.12.2023 and penalty order under section 271(1)(c)

The order continues below.

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