MANOHAR KHATWANI,BALAGHAT vs. INCOME TAX OFFICER WARD BALAGHAT, BALAGHAT

ITA 66/JAB/2024Status: DisposedITAT Jabalpur27 February 2026AY 2017-18Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)3 pages
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What did the Tribunal hold?

The ITAT set aside the CIT(A)'s order, condoned the delay in payment of the cost, and directed the CIT(A) to pass a fresh speaking order on the merits of the assessee's original appeal.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) because a cost of Rs. 1000, previously imposed by the ITAT for remitting issues, was paid after the stipulated two-month period. The assessee filed an affidavit explaining the delay and sought condonation.

What were the issues?

The key legal issue was whether the delay in paying a cost imposed by the ITAT should be condoned, allowing the CIT(A) to hear the appeal on its merits.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri Vijay Vagrecha, C.A, Smt Pooja Jian, C.A

(A) This appeal vide I.T.A. No.66/JBP/2024 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 15.04.2024 (DIN & Order No.ITBA/NFAC/S/250/2024-25/106410944(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B)

In this case, assessment order dated 25.09.2019 was passed by the Assessing Officer (“AO”, for short) u/s 144 of the Income Tax Act, 1961 (“Act”, for short) whereby the assessee’s total income determined at Rs.43,96,530/-. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide impugned appellate order dated 15.04.2024, the assessee’s appeal was dismissed by the learned CIT(A). In an earlier orde

The order continues below.

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