BHAVIK SHASHIKANT THAKKAR,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX 27(1), VASHI MUMBAI

ITA 5208/MUM/2025Status: DisposedITAT Mumbai03 February 2026AY 2012-13Bench: SHRI ANIKESH BANERJEE (Judicial Member), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay of 939 days, finding sufficient cause. While acknowledging the additions made by the AO regarding cash deposits, Section 80C deductions, and housing loan principal repayment, the Tribunal noted a lack of effective representation and opportunity of being heard for the assessee at both the AO and CIT(A) levels. The Tribunal clarified that no opinion on the merits was expressed.

What were the facts?

The assessee's appeal was filed with a significant delay of 939 days. The assessee claimed that the delay was due to residing in Sri Lanka, personal hardships, and lack of proper notice regarding the assessment and appellate proceedings. The assessee also stated that notices were not served on their correct email IDs, leading to an ex-parte order.

What were the issues?

Whether the delay in filing the appeal is justifiable and whether the assessee was afforded a reasonable opportunity of being heard before the revenue authorities.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 80C,Section 226(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “B”, MUMBAI

For Appellant: Shri Nishit Gandhi, Adv
For Respondent: Ms. Rajni Rani Roy (CIT DR)
Hearing: 28/01/2026Pronounced: 03/02/2026

Per: Anikesh Banerjee (JM): The instant appeal of the assessee filed against the order of the NFAC, Delhi [for brevity ‘the ld. CIT(A)], order passed under section 250 of the Income Tax Act 1961 (for brevity ‘the Act’) for assessment year 2012-13, date of order 28.11.2022. The impugned order emanated from the order of the Ld. ACIT-27(1), Mumbai (for brevity the “Ld. AO”), order passed under section 143(3) date of order 24.03.2015 of the Act.

2 Bhavik Shashikant Thakkar

2.

The registry informed that the appeal was filed with the 939 days delay. The assessee filed the condonation petition with an affidavit duly sworn by assessee himsel

The order continues below.

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