GUNRAJ SINGH,HOSHIARPUR vs. INCOME TAX OFFICER - WARD-1, HOSHIARPUR

ITA 822/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 delay was condoned, and the appeal was admitted for fresh adjudication.

What were the facts?

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

What were the issues?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SHRI M. BALAGANESH AM, &

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

PER M. BALAGANESH, AM: This appeal has been preferred by the assessee against the order dated 27.05.2026 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.]

2 822/Asr/2026

3.

On the other hand,

The order continues below.

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