SH. RATTAN SINGH,HARYANA vs. ITO, WARD 2(1), HARYANA

ITA 5047/DEL/2026Status: DisposedITAT Delhi23 July 2026AY 2016-174 pages
AI SummaryAllowed

What were the facts?

The assessee's appeals for assessment years 2014-15 to 2016-17 were filed late due to notices from the CIT(A) being sent to an incorrect email address. The assessee only became aware of the orders when a notice under Section 221(1) was received.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, citing the bonafide reasons provided by the assessee and the liberal interpretation of 'sufficient cause'. The ex-parte orders of the CIT(A) were set aside.

What were the issues?

Whether the delay in filing the appeal should be condoned due to non-service of notices on the correct email address, and whether the ex-parte orders passed by the CIT(A) should be set aside.

Which sections of the Income-tax Act were involved?

Section 221(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI VIKAS AWASTHY

For Respondent: Shri Nirmal Nangia, Sr.DR

PER SHRI VIKAS AWASTHY, JUDICIAL MEMBER:

These three appeal by the assessee for AY 2014-15 to 2016-17 are directed against ex- parte orders of the CIT(A) for the respective assessment years.

2.

The appeal of the assessee for the AY 2014-15 is time barred by 369 days. The assessee has filed an application for condonation of delay citing reasons for delay in filing of appeal. The delay in filing of appeal has been attributed to non-service of order passed by the CIT(A).

The order continues below.

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