KALPANA DEVI,GODDA vs. INCOME TAX OFFICER ITO W3(1), DEOGHAR

ITA 72/RAN/2026Status: DisposedITAT Ranchi10 September 2026AY 2012-134 pages
AI SummaryAllowed

What were the facts?

The assessee claimed agricultural income of Rs. 8,91,570/- which was denied by the Assessing Officer. The CIT(A) dismissed the assessee's appeal in limine due to delay. The assessee appealed to the ITAT.

What did the Tribunal hold?

The Tribunal held that the assessee's claim for agricultural income was reasonable, following a coordinate bench's decision for the same assessment year. The Tribunal also noted a favorable order for the previous assessment year which had attained finality.

What were the issues?

Whether the claim of agricultural income is allowable and whether the CIT(A) was justified in dismissing the appeal in limine due to delay.

Which sections of the Income-tax Act were involved?

Section 10(1),Section 144,Section 147,Section 148,Section 249

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI RATNESH NANDAN SAHAY & SMT. RAJANI GUDURI

For Appellant: Shri Devesh Poddar, Advocate
For Respondent: Shri Ram Chandra Marndi, Sr.DR
Hearing: 27/08/2026Pronounced: 10/09/2026

PER: BENCH

1.

This appeal by the assessee is directed against the order of the National Faceless Appeal Centre (NFAC), Delhi [in short, the ld. CIT(A)] dated 06/01/2026 for the Assessment Year (AY) 2012-13 wherein the assessee has raised following grounds of appeal:

"

1.

For the facts and circumstances of the case, CIT(A) is not justified to dismiss the appeal in limine u/s 249 of the I.T. Act.

2.

For the facts and circumstances of the case, the agricultural income claimed at Rs. 8,91,570/- should be allowed as such and addition made treating the same as income from other sources is fit to be deleted.

3.

The impugned order of CIT(A) is illegal, bad

The order continues below.

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