NARENDRA KUMAR SHARMA,ALWAR vs. ACIT, CENTRAL CIRCLE, ALWAR, ALWAR

ITA 876/JPR/2026Status: DisposedITAT Jaipur16 September 2026AY 2019-205 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay, finding the assessee's explanation for the delay to be specific and bona fide. The Tribunal set aside the CIT(A)'s order and restored the appeal to the CIT(A) for a decision on merits.

What were the facts?

The assessee's appeal before the CIT(A) was delayed by 167 days. The assessee claimed the delay was due to not receiving notices as they were sent to an erstwhile representative, and they only became aware of the orders when contacted by an inspector. The CIT(A) dismissed the appeal without condoning the delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was caused by sufficient cause, and whether the appeal should be decided on merits regarding the applicability of certain sections to income offered under Section 44AD.

Which sections of the Income-tax Act were involved?

Section 133A,Section 143(3),Section 250,Section 263,Section 44AD,Section 69A,Section 69C,Section 115BBE,Section 271AAC(1),Section 272A(1)(d)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, JAIPUR

Before: Shri Kuldip Singh & Shri Prakash

PER : PRAKASH, ACCOUNTANT MEMBER:-

1.

This appeal by the Assessee is directed against the order of the learned Commissioner of Income Tax (Appeals), Jaipur-4 [hereinafter referred to as “the learned CIT(A)”] dated 12.03.2026, passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), arising out of the assessment order dated 06.01.2025 passed by the Assessing Officer (hereinafter referred to as “the AO”) under section 143(3) read with section 263 of the Act, for the assessment year 2019-20. 2. The grounds of appeal raised by the Assessee before us in the memorandum of appeal in Form No. 36 read as under: Narendra Kumar Shar

The order continues below.

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