AKHLESH CHANDRA YADAV,AURAIYA vs. ITO, WARD 1(1)(4) AURAIYA, AURAIYA

ITA 655/AGR/2026Status: DisposedITAT Agra17 September 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay of 85 days in filing the first appeal, stating that substantial justice should not be denied on technicalities. The matter was restored to the CIT(A) for adjudication on merits.

What were the facts?

The assessee filed a first appeal before the CIT(A) with a delay of 85 days. The CIT(A) dismissed the appeal in limine, rejecting the assessee's prayer for condonation of delay.

What were the issues?

Whether the delay in filing the first appeal before the CIT(A) should be condoned to allow for adjudication on merits, considering the principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 249,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 Rajesh Malhotra, CA
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 16.09.2026Pronounced: 16.09.2026

PER:SUNIL KUMAR SINGH, J.M.

This appeal is directed against the impugned order dated 19.06.2026 passed in appeal No NFAC/2017-18/10387726 by the ld. Commissioner of Income Tax (Appeals)/ 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. 2018-19, wherein ld CIT(A) has dismissed assessee’s appeal in limine upon rejection of assessee’s prayer for condonation of delay.

2.

The adjournment application moved on behalf of the assessee was rejected. We have perused the records and heard both the parties in attendance.

3.

It appears that the first appeal was filed on 06.07.2024 against the impugned assessment order dated 13.03.2024 by a dela

The order continues below.

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