HARMAN DEEP SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD 5(2) , AMRITSAR

ITA 647/ASR/2026Status: DisposedITAT Amritsar29 July 2026AY 2010-20113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It restored the appeal to the file of the lower appellate authority for de novo adjudication on merits, granting the assessee a reasonable opportunity of being heard.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 121 days. The ITAT noted that the lower appellate authority had decided the issue ex parte without adjudicating on merits.

What were the issues?

Whether the appeal filed with a delay should be admitted. Whether the ex parte decision by the lower appellate authority without adjudicating on merits warrants restoration of the appeal.

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/
For Respondent: Smt. Kulwinder Kaur, Sr.DR
Hearing: 27.07.2026Pronounced: 29.07.2026

PER M. BALAGANESH, AM: This appeal has been preferred by the assessee against the order dated 31.10.2025 passed by the learned Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC) Delhi for Assessment Year 2010-11. 2. At the outset, it was brought to our notice that there is a delay of 121 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

2 647/Asr/2026 prevail over technical considerations, we are sat

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →