RAMANI MATHURAPRASAD MISHRA,MUMBAI vs. ITO WARD 22(3)(6), MUMBAI

ITA 7543/MUM/2025Status: DisposedITAT Mumbai20 February 2026AY 2017-18Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the 51-day delay in filing the appeal, citing that substantial justice should prevail over technical considerations. The Tribunal found that the CIT(A)'s order was passed without considering the Assessee's submissions and directed the CIT(A) to re-adjudicate the appeal after providing a reasonable opportunity.

What were the facts?

The Assessee's appeal was dismissed by the CIT(A) ex-parte. The Assessee claimed the delay in filing the appeal was due to medical issues faced by their spouse. The Assessee also argued that their submissions before the CIT(A) were not considered, and they were incorrectly proceeded against ex-parte.

What were the issues?

Whether the CIT(A) correctly dismissed the appeal ex-parte without considering the Assessee's submissions, and if the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 143(1)(a),Section 56(2)(vii)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

[ Per Rahul Chaudhary, Judicial Member:

1.

The present appeal preferred by the Assessee is directed against the order, dated 16/07/2025, passed by the Commissioner of Income Tax (Appeals) – 47, Mumbai [hereinafter referred to as ‘the CIT(A)’] whereby the Ld. CIT(A) had dismissed the appeal against the Assessment Order, dated 19/05/2023, passed under Section 147 read with Section 144B of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] for the Assessment Year 2017-2018. 2. We have heard both the sides on the issue of delay. It was submitted on behalf of the Assessee that delay in filing t

The order continues below.

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