PNC BEL JV,KAMLA NAGAR, AGRA vs. INCOME-TAX OFFICER, WARD 2(1)(2), AGRA, AAYAKAR BHAWAN, SANJAY PLACE, AGRA

ITA 385/AGR/2026Status: DisposedITAT Agra10 August 2026AY 2016-20173 pages
AI SummaryAllowed

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal. The tribunal set aside the CIT(A)'s order and restored the quantum appeal to the CIT(A)'s file for a decision on merits.

What were the facts?

The assessee intended to withdraw only the penalty appeal to avail the Vivad Se Vishwas scheme. However, the CIT(A) erroneously dismissed the quantum appeal as withdrawn instead of deciding it on merits. The assessee's appeal to the ITAT was filed after a delay of 60 days.

What were the issues?

Whether the CIT(A) correctly dismissed the quantum appeal as withdrawn when the assessee only intended to withdraw the penalty appeal. Whether the delay in filing the appeal should be condoned.

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 Deependra Mohan, CA
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 03.08.2026Pronounced: 03.08.2026

PER: SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 09.12.2025 passed in appeal No NFAC/2015-16/10146138 by the ld. Commissioner of Income Tax/ NFAC(Delhi) (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(hereinafter referred to as the “Act”) for the A.Y. 2016-17, wherein ld CIT(A) has dismissed assessee’s first appeal as withdrawn.

2.

At the outset, according to registry’s report the appeal is time barred by 60 days. According to the delay condonation prayer, appellant states that he could not file this appeal in time due to the fact that the person handling the compliances left the job, whereas all the documents were in his custody. The appellant was thus

The order continues below.

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