SAJAN KUMAR AGARWAL,SIKKIM vs. ITO, WARD 3(1), GANGTOK, GANGTOK

ITA 2106/KOL/2026Status: DisposedITAT Kolkata18 August 2026AY 2016-20175 pages
AI SummaryRemanded

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 1152 days. The CIT(A) dismissed the appeal due to this delay. The assessee claimed the delay was due to a bona fide belief of exemption, lack of legal advice, and local conditions.

What did the Tribunal hold?

The Tribunal condoned the significant delay in filing the appeal, subject to a deposit to the PMNRF. The matter was then remanded to the Assessing Officer for de novo adjudication.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was justifiable and should be condoned. Whether the matter requires fresh consideration by the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 10(26AAA),Section 250,Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH,

Before: SHRI YOGESH KUMAR U.S. & SHRI GOPALAN GURUSAMY

For Appellant: Shri Siddharth Agarwal, AR
For Respondent: Shri Manas Mondal, Sr. DR
Hearing: 05.08.2026Pronounced: 18.08.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 12.04.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2016-17. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 147 r.w.s. 144 r.w.s. 144B of the Act on 16.03.2022 by making certain additions. Aggrieved by the Assessment Order dated 16.03.2022, Assessee preferred an Appeal before the Ld. CIT(A). The Sajan Kumar Agarwal; A.Y: 2016-17 Ld. CIT(A) vide Order dated 12.04.2026, dismissed the Appeal of the Assessee on delay in latches. As against

The order continues below.

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