ITA No. 866/RJT/2026

Parties Involved

Facts Summary

The assessee, Chandresh Bhai Nanjibhai Rathod, filed an appeal against an order passed by the Commissioner of Income Tax (Appeals) under section 250 of the Income-tax Act, 1961. The appeal was filed belatedly by 233 days. The assessee moved a petition for condonation of delay, citing reasons for the delay, and requested the bench to condone the delay. The learned Counsel for the assessee submitted that the reasons for the delay were due to a mistake by the assessee's advocate. The learned Counsel for the revenue opposed the prayer for condonation of delay and stated that the appeal may be dismissed on account of the delay. The Accountant Member, Dr. Arjun Lal Saini, heard both parties and found mitigating circumstances to condone the delay. The assessee's counsel assailed the impugned order, contending that the assessee could not represent his case before the Commissioner of Income Tax (Appeals) and that the order being an ex-parte order, stood vitiated on account of violation of the principle of natural justice. The learned Counsel for the assessee contended that in the interest of justice, another opportunity to contest the appeal before the first appellate authority may be granted to the assessee.…

Legal Issues

• 1. Whether the appeal filed belatedly by 233 days should be condoned?
• 2. Whether the order passed by the Commissioner of Income Tax (Appeals) is an ex-parte order and violated the principle of natural justice?

Judgment Outcome

Decided in favour of Assessee.

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