NEETU SINGH,UNNAO vs. INCOME TAX OFFICER, UNNAO
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Income Tax Appellate Tribunal, LUCKNOW BENCH “B”, LUCKNOW
Before: SHRI KUL BHARAT & SHRI NIKHIL CHOUDHARY
PER KUL BHARAT, VICE PRESIDENT.:
This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax/National Faceless Appeal Centre (NFAC), Delhi dated 28.02.2026, pertaining to the assessment year 2018-19. The assessee has raised the following grounds of appeal: -
“1. Because on facts and in circumstances of the case and in law, the Ld CIT (Appeals) has erred in holding that the delay in filing the appeal cannot be condoned, by ignoring the facts that
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