ITA No. 773 & 774/RJT/2026

Parties Involved

Facts Summary

The assessee, Alpesh Vallabhdas Zinzuwadia, filed two appeals against the orders passed by the National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax (Appeals) under section 250 of the Income-tax Act, 1961. The appeals pertain to the assessment year 2014-15. The assessee contended that the appeal was filed belatedly due to mitigating circumstances, which were accepted by the tribunal. The assessee further argued that the order passed by the Ld. CIT(A) was an ex-parte order, violating the principles of natural justice, as the assessee was not given a sufficient opportunity to be heard. The tribunal agreed with the assessee and restored the matter to the file of the assessing officer for de novo adjudication.…

Legal Issues

• 1. Condonation of delay in filing the appeal
• 2. Ex-parte order passed by Ld. CIT(A) violating principles of natural justice

Judgment Outcome

Decided in favour of Assessee.

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