RAJ KUMAR PARWANI,AGRA vs. ITO WARD 1(1)(2), AGRA, AGRA

ITA 445/AGR/2026Status: DisposedITAT Agra04 August 2026AY 2020-214 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that substantial justice should not be denied on technicalities and that procedural law should aid justice. Therefore, the delay in filing the first appeal was condoned.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 123 days, attributing it to the digital service of the assessment order. The CIT(A) dismissed the appeal in limine by rejecting the condonation of delay application.

What were the issues?

Whether the delay in filing the first appeal before the CIT(A) should be condoned, considering the principles of natural justice and the cause of substantial justice.

Which sections of the Income-tax Act were involved?

Section 249,Section 250,Section 282

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(SMC

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Rajesh Malhotra, CA
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 22.07.2026Pronounced: 22.07.2026

PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 24.03.2026 passed in appeal No NFAC/2019-20/10542455 by the ld. Commissioner of Income Tax(Appeals)/ 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. 2020-21, wherein ld CIT(A) has dismissed assessee’s appeal in limine upon rejection of assessee’s application for condonation of delay.

2.

At the very outset, we find that the first appeal was filed before ld CIT(A) on 31.12.2025 against the assessment order dated 31.07.2025 by a delay of about 123 days. The ground taken by the assessee before the ld CIT(A) was that the said delay was caused due to

The order continues below.

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