RAHUL GROVER 47, HANUMAN GALI, LAKHDATTA BAZAR, JAMMU ,BAZAR, JAMMU vs. THE INCOME TAX OFFICER, WARD 2(2) JAMMU INCOME TAX OFFICE, RAIL HEAD COMPLEX PANNAMA CHOWK, JAMMU, JAMMU

ITA 102/ASR/2026Status: DisposedITAT Amritsar30 July 2026AY 2012-20133 pages

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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SHRI M. BALAGANESH AM, &

Hearing: 27.07.2026Pronounced: 30.07.2026

PER M. BALAGANESH, AM: This appeal has been preferred by the assessee against the order dated 20.02.2024 passed by the learned Addl/JCIT of Income Tax (Appeals)-9, Delhi (herein referred to as ‘ld. Addl/JCIT’) for Assessment Year 2012-13. 2. At the outset, it was brought to our notice that there is a delay of 636 days in filing the present appeal before the Tribunal.

Considering the reasons adduced in the condonation petition and keeping in view the settled proposition that substantial justice should prevail over technical considerations, we are satisfied that t

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