NISHITH DAND (INDIVIDUAL),VADODARA vs. I.T.O WARD 2(1), BHARUCH, BHARUCH

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ITA 528/SRT/2025Status: DisposedITAT Surat06 January 2026AY 2011-12Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member), SHRI OM PRAKASH KANT (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(A) to provide the assessee with another opportunity to represent their case and for a fresh adjudication. This decision was made without prejudice to the merits of the case.

What were the facts?

The assessee's appeal was rejected by the CIT(A) for being time-barred, without granting an opportunity to file a condonation application. The assessee, appearing ex-parte before the CIT(A), could not present this fact.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without providing an opportunity for condonation of delay. The procedural fairness in the appeal process before the CIT(A).

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH SURAT

Before: HON’BLE SHRI SANDEEP GOSAIN& SHRI OM PRAKASH KANTShri Nishith Dand

For Respondent: Shri J. K. Chandnani (Sr.-DR)
Hearing: 09.10.2025Pronounced: 07.01.2026

आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��थ� / The Respondent. 2. संबंिधत आयकर आयु� / The CIT(A) 3. आयकर आयु�(अपील) / Concerned CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण,मु�बई/ DR, ITAT, Mumbai 5. गाड� फाईल / Guard file. 6.

आदेशानुसार/BY ORDER, स�ािपत �ित //True Copy//

1.

उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मु�बई मु�बई / ITAT, Mumbai मु�बई मु�बई

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