NAUSHAD ALI ABDUL HAQ SHAIKH,MUMBAI vs. INCOME TAX OFFICER 42(2)(4), MUMBAI

ITA 7338/MUM/2025Status: DisposedITAT Mumbai23 February 2026AY 2015-16Bench: SHRI OM PRAKASH KANT (Accountant Member), MS. KAVITHA RAJAGOPAL ( (Judicial Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found it inconsistent that the CIT(A) condoned the delay in the penalty appeal but not the quantum appeal on similar grounds. The Tribunal restored both matters to the CIT(A) for reconsideration of the delay condonation, citing the need for substantial justice.

What were the facts?

The assessee's appeals against assessment and penalty orders were dismissed by the CIT(A) for being filed beyond the stipulated time. The assessee claimed to have become aware of the orders only upon receiving a proposal to adjust a refund for a later assessment year.

What were the issues?

Whether the delay in filing the appeal was sufficiently explained and should be condoned by the CIT(A). The Tribunal also noted the inconsistent approach of the CIT(A) in dealing with delay in related appeals.

Which sections of the Income-tax Act were involved?

Section 249(2),Section 249(3)

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, MUMBAI BENCH “B” MUMBAI

Before: SHRI OM PRAKASH KANT & MS. KAVITHA RAJAGOPAL

For Appellant: Mr. Akshay Jain
For Respondent: Mr. Swapnil Choudhari, Sr. DR
Hearing: 16/02/2026

PER OM PRAKASH KANT, AM PER OM PRAKASH KANT, AM

These appeals by the assessee are directed against two These appeals by the assessee are di

The order continues below.

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