BALWINDER SINGH,KAPURTHALA vs. ITO, WARD-1, KAPURTHALA, KAPURTHALA

ITA 481/ASR/2026Status: DisposedITAT Amritsar29 July 2026AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee was prevented from sufficient cause in filing the appeals in time. Therefore, the CIT(A) was directed to condone the delay and decide the appeals afresh.

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 before the CIT(A).

What were the issues?

Whether the delay in filing the appeals before the CIT(A) was justifiable and should be condoned.

AI-generated summary — verify with the full judgment below

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

Before: SHRI M. BALAGANESH AM, &

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 04.03.2026 passed by the learned Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC) Delhi for Assessment Year 2015-16. 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.)

2 481 &

The order continues below.

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