Shri Vijay Kumar Mittal vs The ITO, Parwanoo

Parties Involved

Facts Summary

The assessee, Shri Vijay Kumar Mittal, filed an appeal before the Tribunal against the order of the Commissioner of Income Tax (Appeals) dated 13.10.2025 for the assessment year 2010-11. The appeal was filed 90 days beyond the prescribed limitation period, but the assessee submitted that the delay was due to unavoidable circumstances. The Tribunal considered the affidavit and totality of facts and circumstances, and was satisfied that the delay was justified. The assessee argued that the Commissioner of Income Tax (Appeals) did not afford a reasonable opportunity to present his case and erred in concurring with the Assessing Officer for completing the assessment under section 144 of the Income-tax Act, 1961. The assessee requested another opportunity to present his case.…

Legal Issues

• 1. Whether the delay in filing the appeal is justified?
• 2. Whether the Commissioner of Income Tax (Appeals) was justified in not affording a reasonable opportunity to the assessee?

Judgment Outcome

Decided in favour of Assessee.

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