AGRAWAL RAJESHKUMAR BABULAL HUF,AMIRGADH vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, GANDHINAGAR, GANDHINAGAR

ITA 2076/AHD/2024Status: DisposedITAT Ahmedabad09 February 2026AY 2015-16Bench: Shri Sanjay Garg, Judicial Member And Annapurna Gupta (Accountant Member)4 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals. The impugned orders of the CIT(A) were set aside, and the cases were restored to the CIT(A) for a fresh decision on merits. This was conditional upon each assessee paying Rs. 5,000/- to the Prime Minister's National Relief Fund.

What were the facts?

Two different assessees (Agrawal Rajeshkumar Babulal HUF and Dahyabhai Ganeshbhai Kugasiya) filed appeals against separate CIT(A) orders, which were time-barred by 223 and 101 days respectively. The assessees claimed they were unaware of the online appeal orders until they received demand notices, and sought condonation of delay and an opportunity for a fresh hearing, stating their non-representation before CIT(A) was unintentional.

What were the issues?

Whether delay in filing appeals should be condoned due to lack of awareness of online orders, and whether appeals dismissed ex-parte by CIT(A) should be restored for decision on merits.

Which sections of the Income-tax Act were involved?

Section 40(a)(ia),Section 14A,Section 43B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: Shri Sanjay Garg & Annapurna Gupta

For Appellant: Shri Chetan Agarwal, AR
Hearing: 03/02/2026Pronounced: 09/02/2026

Heard together (3 matters)

ITA No.2076/Ahd/2024
ITA No.2085/Ahd/2024
ITA No.2086/Ahd/2024

Read from the judgment's own cause title. This page is filed under one of them.

Per Sanjay Garg, Judicial Member:

The captioned appeals have been preferred by two di

The order continues below.

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