ARJUN GUPTA,GWALIOR vs. INCOME TAX OFFICER 2(2),GWL, GWALIOR

ITA 523/AGR/2026Status: DisposedITAT Agra09 September 2026AY 2024-253 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found the CIT(A)'s reasoning to be incorrect and condoned the nominal delay of 18 days. The matter was restored to the CIT(A) for fresh adjudication on merits.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 18 days, citing illness as the reason. The CIT(A) dismissed the appeal in limine without condoning the delay, stating the lack of medical documents.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal in limine without condoning a short delay, and if the assessee's explanation for the delay was sufficient.

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(SMC

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Rajendra Sharma, Adv. &
Hearing: 18.08.2026Pronounced: 18.08.2026

PER:BRAJESH KUMAR SINGH, A.M.

This appeal is directed against the impugned order dated 30.04.2026 passed in appeal No NFAC/2023-24/10587035 by the NFAC (hereinafter referred to as the Commissioner of Income Tax), u/s. 250 of the Income Tax

ITA 523/Agr/2026

Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2024-25, wherein ld. CIT (A) has dismissed assessee’s appeal in limine.

2.

At the outset the Ld. AR submitted that there was a delay of under 18 days in filing the appeal before the Ld. CIT (A) which was not condoned and the appeal was dismissed in limine. The assessee in column No. 15 of Form no. 35 had given the reasons for the delay which has been reproduced by the Ld. CIT (A) as under:

The order continues below.

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