India courts restore and revive Income Tax appeals for taxpayers

The Income Tax Appellate Tribunal (ITAT) Bangalore Bench condoned a 243‑day filing delay in a taxpayer’s appeal for Assessment Year 2022‑23, set aside the earlier ex‑parte order of the Commissioner of Income Tax (Appeals), and remanded the matter for a fresh de novo decision, directing that the taxpayer be given a reasonable opportunity to be heard.

The Bombay High Court revived a pending appeal by Deepbharti Welfare Society against a 2015‑16 income‑tax reassessment, ordering the Commissioner (Appeals) to adjudicate the case afresh, stay the reassessment order, and ensure a fair hearing. The decision follows a Supreme Court remand of similar Section 151A cases and underscores compliance with the faceless assessment mechanism introduced by the Finance Act, 2026.