SIDDHI DIAMOND ,BHAVNAGAR V. THE ITO, WARD-1(8) OLD WARD-1(5), BHAVNAGAR

ITA 2167/AHD/2025

AI Insights

The case involves Siddhi Diamond, the appellant, contesting an appellate order from the CIT(A) which had refused to condone a 28-day delay in filing an appeal against an assessment order for the Assessment Year 2012-13. The ITAT noted procedural errors in the initial filing and miscommunication regarding the correct order to appeal against. After considering the explanations provided, the ITAT condoned both the 48-day delay in filing the appeal with the tribunal and the 28-day delay in filing with the CIT(A). The case was remanded back to the CIT(A) for a decision on the merits after a fresh hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837791 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 17-11-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member Siddhi Diamond Kamal Shanti, Nr. Babubhai Jashbhai Patel Underbridge, Bharat Colony, Sardar Patel Colony, Navjivan, Ahmedabad-380009 Gujarat PAN: AAOFS5974P (Appellant) Vs The ITO, Ward-1(8) Old Ward-1(5), Bhavnagar (Respondent) Assessee Represented: Shri M.S. Chhajed, A.R. Revenue Represented: Shri Uday kakne Kishanrao, Sr. D.R. Date of hearing : 09-02-2026 Date of pronouncement : 19-02-2026 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against appellate order dated 16-07-2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), refusing to condone the delay of 28 days in filing the appeal arising out of the assessment order passed under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2012-13. ITA No: 2167/Ahd/2025 Assessment Year: 2012-13 Printed from counselvise.com I.T.A No. 2167/Ahd/2025 A.Y. 2012-13 Page No Siddhi Diamond vs. ITO 2 2. The registry has noted that there is delay of 48 days in filing the appeal before this Tribunal which is explained by way of Notarized Affidavit. There was a misconception of filing appeal before Ld. CIT(A) against the giving effect order, rather against the CIT(A)’s order before this Tribunal which has resulted in delay of 48 days in filing the above appeal. Considering the explanation offered, the delay of 48 days in flinging the appeal is hereby condoned. 3. The delay of 28 days in filing appeal before Ld. CIT(A), the assessee claimed that assessment order was not served in the address mentioned in the Income Tax portal as well as in the registered email. On verification from the portal, assessee came to know about the reassessment order which has resulted in 28 days delay in filing appeal before Ld. CIT(A). 4. We are satisfied with the explanation offered by the assessee thereby 28 days delay in filing appeal before Ld. CIT(A) is hereby condoned and the appellate order is set-aside with the direction to Ld. CIT(A) to give one more opportunity of hearing to the assessee and decide the case on merits. Needless to say, the assessee should make use of this final opportunity of hearing and for passing order on merits of the case. 5. In the result, the appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 19-02-2026 Sd/- Sd/- (DR. BRR KUMAR) (T.R. SENTHIL KUMAR) VICE PRESIDENT True Copy JUDICIAL MEMBER Ahmedabad : Dated 19/02/2026 Printed from counselvise.com I.T.A No. 2167/Ahd/2025 A.Y. 2012-13 Page No Siddhi Diamond vs. ITO 3 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, अहमदाबाद Printed from counselvise.com "