RANDHIR SINGH, VILLAGE RAJOKE, TARN TARAN ,VILLAGE RAJOKE, TARN TARAN vs. INCOME TAX OFFICER, WARD 1, TARN TARAN , TARN TARAN

ITA 94/ASR/2026Status: DisposedITAT Amritsar29 July 2026AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

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

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, &

Hearing: 28.07.2026Pronounced: 30.07.2026

PER M. BALAGANESH, AM: This appeal has been preferred by the assessee against the order dated 09.10.2025 passed by the learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi dated 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.)

2 897/Asr/2025

3.

On the other hand, ld. D

The order continues below.

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