MUNSHI LAL,ARON DISTT GUNA vs. ADDL/JCIT (A) KANPUR, COMMISSIONOR OF INCOME TAX APPEAL KANPUR

ITA 217/AGR/2026Status: DisposedITAT Agra12 August 2026AY 2012-134 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay of 610 days in filing the first appeal before the CIT(A) by the legal heir, considering the circumstances. The impugned order of the CIT(A) was set aside, and the matter was restored to the CIT(A) for fresh adjudication on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine due to a delay of 610 days. The assessee's legal heir, who is uneducated and resides in a village, cited the death of the assessee and lack of information from the advocate as reasons for the delay.

What were the issues?

Whether the delay in filing the first appeal before the CIT(A) was sufficiently caused, and if so, whether it should be condoned to allow adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 249,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (SMC

Before: SUNIL KUMAR SINGH & BRAJESH KUMAR SINGH

For Appellant: Shri Rajendra Sharma, Adv & Shri Manuj
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 23.07.2026Pronounced: 23.07.2026

PER: BRAJESH KUMAR SINGH, A.M.

This appeal is directed against the impugned order dated 11.07.2024 passed in appeal No NFAC/2011-12/10068416 by the ld. Addl/JCIT(A), Kanpur (hereinafter referred to as the “CIT(A) u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2012-13, wherein ld CIT(A) has dismissed assessee’s appeal in limine as the delay of 610 days was not condoned by the ld CIT(A).

2.

At the very outset, it is noticed that this second appeal has been filed on 09.03.2026 by a delay of about 526 days. The assessee has prayed to condone the said delay through his delay condonation applicatio

The order continues below.

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