SONMRUG CO-OPERATIVE HOUSING SOCIETY LTD,PEDDER ROAD vs. CIT(APPEAL), MUMBAI

ITA 2795/MUM/2025Status: DisposedITAT Mumbai19 February 2026AY 2013-14Bench: HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI PRABHASH SHANKAR (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee failed to demonstrate a 'sufficient cause' for the inordinate delay in filing the appeal. Condonation of such a prolonged delay was not permissible under the law.

What were the facts?

The assessee, a co-operative housing society, filed an appeal before the ITAT with a significant delay of 315 days. The CIT(A) had also dismissed the appeal due to a delay of 3615 days.

What were the issues?

Whether the delay in filing the appeal was sufficiently explained to warrant condonation by the Tribunal. The applicability of the law of limitation and the requirement of 'sufficient cause' for condonation.

Which sections of the Income-tax Act were involved?

Section 249(2),Section 249(3)

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, “SMC” BENCH MUMBAI

Before: HON’BLE SHRI SANDEEP GOSAIN & HON’BLE SHRI PRABHASH SHANKAR

For Appellant: Shri Pawan Choudhary
For Respondent: Shri Harendra Verma, Sr. DR
Hearing: 16.02.2026Pronounced: 19.02.2026

PER SANDEEP GOSAIN, JM: Firstly, we shall take ITA No. 2794/Mum/2025, A.Y 2012-13 as lead case and facts narrated therein.

2 Sonmrug Co-operative Housing Society Ltd

ITA No. 2794/Mum/2025, A.Y 2012-13

The present appeal has been filed by the assessee challenging the impugned order 29.03.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the Office of the Commissioner of Income Tax, Appeal ADDL/ JCIT (A)- 2 for the assessment year 2012-13. The following grounds are reproduced below:

“Ground of Appeal: We have already filed an affidavit explaining reason for late filing of an appeal request for Condonation of Delay:

1.

In the facts and circumst

The order continues below.

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