SARSWATI BAL KALYAN SAMITI,WAIDHAN vs. INCOME TAX OFFICER, EXEMPTION, JABALPUR

ITA 45/JAB/2025Status: DisposedITAT Jabalpur30 June 2025AY 2018-19Bench: SHRI KUL BHARAT, VICE PRESIDENT AND SHRI, NIKHIL CHOUDHARY (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) failed to consider the fundamental aspect of whether injustice would be caused by not condoning the delay and should have adopted a liberal approach. The appeal was set aside and restored to the CIT(A) for fresh adjudication on merits.

What were the facts?

The assessee was treated as a non-filer, and a best judgment assessment was made. The CIT(A) dismissed the appeal due to a delay in filing, without adjudicating on merits. The assessee contended that the delay was due to genuine reasons and sought condonation.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal without condoning the delay and adjudicating on merits, and whether the delay was sufficiently explained.

Which sections of the Income-tax Act were involved?

Section 69A,Section 263

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Income Tax Appellate Tribunal, JABALPUR BENCH “DB”, JABALPUR

Before: SHRI KUL BHARAT & SHRI, NIKHIL CHOUDHARY

For Appellant: Dr. Hemant S. Modh, Adv
For Respondent: Shri Alok Bhura , Sr. (DR)

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 26.12.2024 pertaining to the assessment year 2018-19. The assessee has raised the following grounds of appeal: -

“1. That the NFAC has grossly erred in facts and circumstances of the case to confirmed the addition at Rs.22,28,765/-

2.

That the assessment has been set-aside by Ld. CIT, Exemption vide order u/s 263 of IT Act, 9161, dated 09.01.2025, hence, the appeal order passed by NFAC is bad in law and unjustified.

3.

That the assessee craves leave to raise any

The order continues below.

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