BHUPENDRA SINGH,ALIGARH vs. ITO 4(1)(1), AGRA

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ITA 459/AGR/2026Status: DisposedITAT Agra03 August 2026AY 2017-183 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that it is appropriate to give the assessee an opportunity to file a delay condonation application before the CIT(A). The CIT(A) is directed to consider this application and pass a fresh order.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine as time-barred. The assessee had filed the appeal with a delay of approximately 162 days without any application for condonation of delay or explanation for the delay.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal solely on the grounds of being time-barred without considering a condonation application. The need to provide an opportunity to the assessee to explain the delay.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (SMC

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 22.07.2026Pronounced: 22.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (SMC) BENCH, AGRA BEFORE: SUNIL KUMAR SINGH, JUDICIAL MEMBER BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No. 459/Agr/2026 Assessment Year: 2017-18 Bhupendra Singh, Vs. ITO Ward 4(1)(1), Aayakar Vill-Hatalpur Mohrainy, Bhavan, Sanjay Place, Teh- Iglas, Aligarh-202124 Agra-282002 PAN: DLSPS1606A (Appellant) (Respondent) Assessee by None Department by Shri Anil Kumar, Sr (DR) Date of hearing 22.07.2026 Date of pronouncement 22.07.2026 ORDER PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 19.03.2026 passed in appeal No NFAC/2016-17/10525455 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. 2017-18, wherein ld CIT(A) has dismissed assessee’s appeal in limine being time barred. 2. Adjournment application moved on behalf of the appellant assessee is rejected. None responded for the appellant assessee. We have perused the records. Heard ld Sr DR for the respondent revenue in attendance.

ITA No.459/Agr/2026 3. We note that the assessment order was passed on 19.03.2025 ex-parte u/s 147/144/144B of the Act, wherein assessee’s total income was determined at Rs. 17,12,068/-. We further note that the first appeal was filed before ld CIT(A) on 27.09.2025 against the assessment order by a delay of about 162 days. 4. It transpires from the perusal of the impugned order that neither any delay condonation application was moved nor any cause of delay was mentioned in Form-35 by the appellant assessee during the first appellate proceedings. This made ld CIT(A) to dismiss assessee’s appeal in limine. However, we deem it just and appropriate to afford opportunity to the appellant assessee to file an application before ld CIT(A) for the condonation of delay caused in filing the first appeal. We order accordingly. We direct the ld CIT(A) to consider the delay condonation application which is expected to be filed by the appellant assessee and to pass order a fresh in accordance with law. 5. In the result, the assessee’s appeal is allowed for statistical purposes. The impugned order dated 19.03.2026 is set aside

Order pronounced in the Open Court on- 22.07.2026

Sd/- Sd/- (BRAJESH KUMAR SINGH) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated: 03.08.2026 2 | P a g e

ITA No.459/Agr/2026 *Aamir, PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra

3 | P a g e

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