RANVEER SINGH RAGHUWANSHI,GUNA vs. CIT (APPEAL), DELHI

ITA 391/AGR/2026Status: DisposedITAT Agra23 July 2026AY 2018-194 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee's explanation of health issues constituted a sufficient cause for the delay. Therefore, the delays were condoned, and the matters were restored to the CIT(A) for fresh adjudication on merits.

What were the facts?

The assessee filed appeals before the CIT(A) with significant delays, citing health issues and business closure as reasons. The CIT(A) dismissed the appeals in limine without condoning the delays.

What were the issues?

Whether the CIT(A) erred in dismissing the appeals without condoning the delay, and if the assessee's reasons constituted sufficient cause for the delay.

Which sections of the Income-tax Act were involved?

Section 249,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (DB

Before: SUNIL KUMAR SINGH & BRAJESH KUMAR SINGH

For Respondent: Ms. Sangeeta Yadav, CIT (DR) &, Shri Anil Kumar, Sr (DR)
Hearing: 20.07.2026Pronounced: 20.07.2026

PER: BRAJESH KUMAR SINGH, A.M.

These appeals are directed against the impugned common order dated 24.03.2026 passed in following appeal nos- S.No Appeal No 1. NFAC/2017-18/10440583

2.

NFAC/2018-19/10439513

3.

NFAC/2019-20/10542907

4.

NFAC/2018-19/10440584 by the ld. Commissioner of Income Tax/ National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as the “CIT(A) u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Ys. 2018-19, 2019-20, 2020-21 and 2019-20 respectively, wherein ld CIT(A) has dismissed assessee’s appeal in limine.

ITA No.391-393 & 396/Agr/2026

2.

At the ver

The order continues below.

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