MAYURBHAI HIRABHAI SINDHAV (MALDHARI),RAJKOT vs. INCOME TAX OFFICER WARD 2(1)(2), RAJKOT

ITA 571/RJT/2025Status: DisposedITAT Rajkot16 December 2025AY 2012-13Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the significant delay in filing the appeals, citing sufficient cause and the principle of substantial justice over technicalities. The matter was then restored to the Assessing Officer for de novo adjudication.

What were the facts?

The assessee's appeals for AY 2011-12 and 2012-13 were filed with a significant delay of over 3000 days. The delay was attributed to the assessee being semi-literate, relying on a tax consultant who failed to inform him about proceedings, and subsequent issues in obtaining the appellate order.

What were the issues?

Whether the delay in filing the appeals was sufficiently explained and should be condoned. Whether the ex-parte and non-speaking order of the CIT(A) warrants restoration of the case to the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144,Section 250

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Cases cited in this judgment(4)Show list

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Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: DR. ARJUN LAL SAINI & SHRI DINESH MOHAN SINHA

For Appellant: Shri Vimal Desai, Ld. AR
For Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Hearing: 11/12/2025Pronounced: 16/12/2025

Per, Dr. Arjun Lal Saini, A.M.: Captioned two appeals filed by the same assessee, pertaining to different Assessment Year 2011-12 & 2012-13, are directed against the separate orders passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by Commissioner of Income-tax (Appeals)-2, Rajkot, both dated 02.01.2017, which in turn arose out of separate assessment orders passed by the A

The order continues below.

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