GEETA WAMAN DESHMUKH,NALLASOPARA V. ITO, WARD 4(4) THANE, ASHAR IT PARK

ITA 8552/MUM/2025

AI Insights

The case involves Geeta Waman Deshmukh, the Appellant, who appealed against the order of the National Faceless Appeal Centre (NFAC), which had dismissed her earlier appeal against an Assessment Order for the Assessment Year 2012-2013. The original assessment was made under Section 144 read with Section 147 of the Income Tax Act, 1961, due to non-compliance by the Assessee. The Assessee's appeal to the CIT(A) was dismissed ex-parte, leading to the current appeal. The Tribunal considered the personal circumstances of the Assessee, specifically her son's cancer treatment, as a compelling reason for the delay in filing the appeal and granted relief accordingly.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 841756 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: K
• Assessment Year: 2012-2013
• Appeal Filed On: 11-12-2025
• Other Referred Cases: Collector of Land Acquisition Vs. Mst. Katiji & others AIR 1987 1353 (SC)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ASSESSEE
• Keywords: Condonation of delay; Set aside
• Section: 147; 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “K (SMC)” BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No.8552/MUM/2025 (Assessment Year:2012-2013) Geeta Waman Deshmukh A 101, Tania Stephen Residency, Shreeprastha, Station Road, Nallasopara, Vasai – Virar – 401209. Maharashtra [PAN: AEJPD8756M] …………. Appellant Income Tax Officer Ward 4(4), Thane Ashar IT Park, Wagle Industrial Estate, Thane – 400604. Maharashtra. Vs …………. Respondent Appearance For the Appellant/Assessee For the Respondent/Department : : Shri Dnyanesh Patade Shri Bhagirath Ramawat Date Conclusion of hearing Pronouncement of order : : 17.02.2026 24.02.2026 O R D E R [ Per Rahul Chaudhary, Judicial Member: 1. The present appeal preferred by the Assessee is directed against the Order, dated 04/12/2024, passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the CIT(A)’] whereby the Ld. CIT(A) had dismissed the appeal against the Assessment Order, dated 22/12/2019, passed under Section 144 read with Section 147 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] for the Assessment Year 2012-2013. 2. The registry has marked delay of 286 days in filing the present appeal. When the appeal was taken up for hearing Learned Authorized Representative for the Assessee appearing before us submitted that the delay in filing the present appeal be condoned and in this regard reliance was placed upon the affidavit filed by the Assessee along with Printed from counselvise.com ITA No.8552/Mum/2025 Assessment Year 2012-2013 2 application seeking condonation of delay in filing the appeal which reads as under: “I, Geeta Waman Deshmukh, daughter of Motilal M. Kapadia, aged 63 years, residing at A/101 TANIA STEPHEN RESIDENCY, SHREEPRASTHA STATION ROAD MORE NALLASOPARA WEST 401209, do hereby solemnly affirm and state as under: That I am the appellant in the above matter and fully conversant with the facts and circumstances of the case. I am competent to swear to this affidavit. That the order under section 250 of the Income-tax Act, 1961 was passed by the Learned Commissioner of Income-tax (Appeals), on 04.12.2024. That as per the provisions of section 253(3) of the Income-tax Act, 1961, the appeal was required to be filed before the Hon'ble Income Tax Appellate Tribunal within 28th February 2025. That there has been a delay of 227 days in filing the appeal as on 12.10.2025. That the said delay was due to unavoidable circumstances, my son Ravi Waman Deshmukh is suffering from cancer and was undergoing continuous treatment and hospitalization. Due to his critical illness and regular treatment, I am mentally stressed and have missed many email and communications from Income-tax. That due to the above critical family circumstances, I could not devote the required time and attention to the necessary compliances arising out of the CIT(A) order, which resulted in the delay in filing the present appeal. That the Notices were issued on email [e-mail], which is of the Old Tax consultant, who is not in contact post covid. That the delay is neither intentional nor deliberate, but solely due to the aforesaid compelling and bona fide reasons. That I respectfully submit that I have a strong case on merits, and if the delay is not condoned, I shall suffer irreparable loss and injury, whereas no prejudice will be caused to the Department by condonation of the delay. Printed from counselvise.com ITA No.8552/Mum/2025 Assessment Year 2012-2013 3 That I, therefore, humbly pray that the Hon'ble Tribunal may be pleased to condone the delay in the interest of substantial justice.” 3. The Assessee is an individual. For the Assessment Year 2012-2013, the Assessee filed return of income which was selected for scrutiny. Assessment was framed on the Assessee under Section 144 of the Act vide Assessment Order dated 22/12/2019. The Assessee instituted appeal before the Learned CIT(A) on 26/01/2020 which was dismissed on vide ex-parte Order dated 04/12/2024. The Assessee has now filed the present appeal after a delay of 286 days. 4. The learned Authorised Representative for the Assessee explained the facts and circumstances in which the orders came to be passed by the Assessing Officer and the Learned CIT(A) and the reason for the delay in filing the present appeal. In this regard, the Learned Authorised Representative placed reliance upon the application seeking condonation of delay, accompanying document and affidavit. It emerges that the son of the Assessee was diagnosed for cancer and was undergoing continuous treatment and hospitalization during the relevant period [financial year 2018-2025]. The Assessee was traversing through tough times in personal life on account of medical condition of her son. On account of the same, the Assessee could not make proper representation before the Assessing Officer and CIT(A). For the same reason, the present appeal preferred by the Assessee was delayed by 286 days. Given the aforesaid, we are inclined to accept the submission advanced by the Learned Authorised Representative for the Assessee and grant to the Assessee another opportunity to make proper representation. Accordingly, we condone the delay of 286. days in filing the present appeal keeping in view the judgment of the Hon’ble Supreme Court in the case of in the case of Collector of Land Acquisition Vs. Mst. Katiji & others AIR 1987 1353 (SC) and admit the appeal. Further, we set aside the impugned Order, dated 31/07/2025, passed by the Learned CIT(A) and restore Printed from counselvise.com ITA No.8552/Mum/2025 Assessment Year 2012-2013 4 the issues raised in appeal before the Learned CIT(A) back to the file of Assessing Officer for adjudication afresh. The Assessee is directed to take necessary steps to bring on record the current email address and follow the appellate proceedings through Income Tax Business Application Portal. 5. In terms of above, the present appeal preferred by the Assessee is allowed for statistical purposes. Order pronounced on 24.02.2026. Sd/- Sd/- (Bijayananda Pruseth) Accountant Member (Rahul Chaudhary) Judicial Member मुंबई Mumbai; िदनांक Dated :24.02.2026 Milan, LDC Printed from counselvise.com ITA No.8552/Mum/2025 Assessment Year 2012-2013 5 आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. आयकर आयुƅ/ The CIT 4. Ůधान आयकर आयुƅ / Pr.CIT 5. िवभागीय Ůितिनिध ,आयकर अपीलीय अिधकरण ,मुंबई / DR, ITAT, Mumbai 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, सȑािपत Ůित //True Copy// उप/सहायक पंजीकार /(Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, मुंबई / ITAT, Mumbai Printed from counselvise.com "