VIVEK SINGH,NAGPUR, MAHARASHTRA vs. ITO 2.3, GWALIOR, MADHYA PRADESH

ITA 615/AGR/2026Status: DisposedITAT Agra17 September 2026AY 2012-136 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A) erred by deciding the appeal on merits after refusing to condone the delay. The tribunal emphasized that an appeal does not legally exist without condonation of delay, and therefore, the appellate authority lacks jurisdiction to decide on merits. The matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte as time-barred and on merits. The assessee had a significant delay in filing the first appeal, citing change of employment and unawareness of proceedings. The ITAT condoned the delay in filing the second appeal.

What were the issues?

Whether an appellate authority can decide an appeal on merits when the delay in filing the appeal has not been condoned. The procedural correctness of deciding an appeal ex-parte and on merits without proper opportunity or condonation of delay.

Which sections of the Income-tax Act were involved?

Section 69A,Section 69C,Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (SMC

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Apoorv Shivhare, Adv
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 16.09.2026Pronounced: 16.09.2026

PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 18.02.2026 passed in appeal No NFAC/2011-12/10262354 by the ld. Commissioner of Income Tax/ NFAC(Delhi) (hereinafter referred to as the “CIT(A) u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2012-13, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte as time barred and on merits as well.

2.

At the very outset, according to registry’s report, the assessee filed this second appeal on 10.08.2026 against the impugned order dated 18.02.2026 by a delay of about 102 days. The reasons mentioned in assessee’s application for condonation of delay

The order continues below.

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