RAMAOUTAR,KANNUAJ vs. ACIT, CIRCLE-4(2)(1), FARUKHABAD

ITA 409/AGR/2026Status: DisposedITAT Agra09 September 2026AY 2017-186 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal considered the delay in filing the appeal. The authorized representative provided an affidavit explaining the circumstances leading to the delay in filing.

What were the facts?

The assessee's appeal before the ITAT was filed with a delay of 67 days. The assessee's authorized representative filed an affidavit explaining the delay, stating the appeal was prepared and dispatched within the prescribed period.

What were the issues?

The primary issue is whether the delay in filing the appeal before the ITAT is justifiable. The Tribunal needs to decide whether to condone the delay and proceed with the appeal on merits.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Rajiv Goyal, Adv
For Respondent: Ms. Sangeeta Yadav, CIT DR
Hearing: 19.08.2026Pronounced: 19.08.2026

PER:BRAJESH KUMAR SINGH, A.M.

This appeal is directed against the impugned order dated 16.12.2025 passed in appeal No. CIT(A) Aligarh/10273/2019-20 by the NFAC (hereinafter referred to as the Commissioner of Income Tax), u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2017- 18, wherein ld. CIT (A) has dismissed assessee’s appeal.

2.

At the outset the Ld. AR submitted that there is a delay of 67 days in following of this appeal before us. In this regard, the Ld. AR of the assessee has filed affidavit on 16.05.2026 and the relevant extracts of the same are reproduced as under:

“I, Rajiv Goyal, son of Shri J N Goyal aged about 65 years, resident of C-162, Ranjit Naga

The order continues below.

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