PUNIT SISODIYA,INDORE vs. THE INCOME TAX OFFICER, DHAR, DHAR

ITA 44/IND/2026Status: DisposedITAT Indore09 September 2026AY 2020-219 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the 51-day delay, finding that the reason provided by the assessee constituted a sufficient cause. The Tribunal set aside the CIT(A)'s order and remanded the case back for a fresh decision on merits.

What were the facts?

The assessee's first appeal before the CIT(A) was dismissed due to a 51-day delay in filing. The delay occurred because notices were sent to the erstwhile counsel's email address, and the assessee claimed this was a sufficient cause.

What were the issues?

Whether the delay in filing the first appeal before the CIT(A) was sufficiently explained and should be condoned. Whether the CIT(A) erred in dismissing the appeal solely on the ground of delay without considering the merits.

Which sections of the Income-tax Act were involved?

Section 272A(1)(d),Section 250,Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

For Respondent: Shri Binay Kumar Rai, Sr.DR
Hearing: 19.08.2026Pronounced: 09.09.2026

Per Paresh M Joshi, J.M:

This is an appeal filed by the Assessee under section 253 of the income tax Act 1961,[ hereinafter referred to as the Act

for the sake of brevity] before this tribunal, as & by way of a second appeal .The Assessee is aggrieved by the order

bearing No:-ITBA/NFAC/S/250/2025-26/1082743644(1)

dated 18.11.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is hereinafter referred to as the “Impugned

PUNIT SISODIYA ITA No.44/Ind/2026 - A.Y. 2020-21

order”. The Relevant Assessment year is 2020-21 and the corresponding previous year period is from 01.04.2019 to 31.03.2020. 2. Factual Matrix

2.

1 That as and by way of an Assessment order m

The order continues below.

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