IRSHAD AHMAD WANI,ANANTNAG vs. INCOME TRAX OFFICER WARD-1, UDHAMPUR

ITA 759/ASR/2025Status: DisposedITAT Amritsar29 July 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was prevented by sufficient cause from filing the appeals in time. Therefore, the delay was condoned, and the appeals were restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeals were dismissed by the CIT(A) solely on the grounds of delay in filing. The assessee had filed delay condonation petitions explaining the reasons for the delay.

What were the issues?

Whether the delay in filing the appeals before the CIT(A) was justifiable and whether the appeals should be admitted for adjudication on merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH, ‘DB’ AMRITSAR

Before: SHRI M. BALAGANESH AM, &

For Appellant: CA राज की ओर से/
Hearing: 28.07.2026Pronounced: 29.07.2026

PER M. BALAGANESH, AM: These appeals have been preferred by the assessee against the separate orders, each dated 15.09.2025 passed by the learned Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC) Delhi for Assessment Year 2019-20. 2. At the time of hearing, ld. AR of the assessee submitted that the ld. CIT (A) dismissed both the appeals in limine only on the ground of delay in filing the appeals. Accordingly, he pleaded that the matters may be restored back to the Ld. Commissioner of Income Tax (Appeals) (ld. ‘CIT(A)’ in short.)

2 758 & 759/Asr/2025

The order continues below.

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