THE SINGHPUR COOPERATIVE AGRICULTURAL SERVICE SOCIETY LIMITED,HOSHIARPUR vs. INCOME TAX OFFICER WARD-1,, HOSHIARPUR

ITA 587/ASR/2026Status: DisposedITAT Amritsar29 July 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

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

What were the facts?

The assessee's appeal was dismissed by the CIT(A) solely on the grounds of delay in filing. The assessee had filed a delay condonation petition before the CIT(A).

What were the issues?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SHRI M. BALAGANESH AM, &

Hearing: 28.07.2026Pronounced: 29.07.2026

PER M. BALAGANESH, AM: This appeal has been preferred by the assessee against the order dated 12.02.2026 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 the appeal in limine only on the ground of delay in filing the appeal. Accordingly, he pleaded that the matter may be restored back to the Ld. Commissioner of Income Tax (Appeals) [ld. ‘CIT(A)’ in short.]

2 587/

The order continues below.

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