LAIQ AHMED KHAN,SAMBHAL vs. LD. INCOME TAX OFFICER, WARD - 1(5), SAMBHAL, SAMBHAL

ITA 3414/DEL/2026Status: DisposedITAT Delhi30 July 2026AY 2020-20213 pages

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Income Tax Appellate Tribunal, DELHI ‘A’ BENCH, NEW DELHI

Before: SHRI SATBEER SINGH GODARA, & SHRI NAVEEN CHANDRA

For Respondent: Shri Balkishan Gopal, Sr. D.R
Hearing: 30.07.2026Pronounced: 30.07.2026

PER NAVEEN CHANDRA, AM :- This appeal filed by the assessee is directed against the order dated 08.01.2026 of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi under section 250 of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) arising from the assessment order dated 25.11.2024 passed under section 147 r.w.s 144B of the Act by the NFAC, for the A.Y. 2020-21. Laiq Ahmed Khan vs. ITO [A.Y 2020-21]

2.

At the very outset, the ld. counsel for the assessee submitted that there was a delay of 217 days in filing appeal before the CIT(A). The ld. CIT(A) has rejected the application filed for condonation of delay and passed an ex-parte order, dismissing the appeal.

3.

Per contra, the ld. DR relied upon

The order continues below.

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