Janardan Namdev Gawali Palegaon v/s Income Tax Officer, Ward-2(2)
Case No: ITA No.8245/MUM/2025
Court: INCOME TAX APPELLATE TRIBUNAL “H (SMC)” BENCH, MUMBAI
Date: 1/30/2026
Parties Involved
appellantJanardan Namdev Gawali Palegaon
respondentIncome Tax Officer, Ward-2(2)
Facts Summary
The assessee, Janardan Namdev Gawali Palegaon, filed an appeal against the order dated 19/08/2024 passed by the Commissioner of Income Tax (Appeals) under section 250 of the Income Tax Act, 1961 for the assessment year 2011-12. The appeal was delayed by 394 days, and the assessee filed an application seeking condonation of delay. The assessee claimed that the delay was due to his old age, illiteracy, and lack of familiarity with modern technology, which prevented him from receiving and understan…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeal should be condoned.
- 2. Whether the appeal should have been dismissed for non-prosecution by the CIT(A).
1 more legal issue analysed in this judgement.
Precedents Relied Upon
3 precedents cited in this judgement.