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27. Rajesh R. Hemrajani v. ITAT
2026 (8) TMI 292 (Bom)
A. Y. 2019-20: Date of order 31st July 2026
Rule 34 of the Income Tax Appellate Tribunal Rules, 1963
Appeal to ITAT — Order of ITAT — Time Limit — Rule 34 of ITAT Rules — Pronouncement of orders — Order to be pronounced within 60 days where no pronouncement date is given and further period not exceeding 30 days when exceptional circumstances arise.
The assessee’s appeal before the Income Tax Appellate Tribunal was first heard on 1st July 2025. As per Rule 34(5c) of the Income Tax Appellate Tribunal Rules, the order should have been passed within a period of 60 days and in exceptional circumstances within a further period of 30 days. Since in the assessee’s case, the order was not passed within the said time limit, the appeal was released on 7th October 2025.
The Appeal of the assessee came up for hearing before the Tribunal for the second time and it was heard on 26/11/2025. Once again, the order was not passed within 90 days and the appeal was released on 27th February 2026 after a period of 90 days.
The appeal was heard by the Tribunal f
