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

ITA 392/AGR/2026Status: DisposedITAT Agra23 July 2026AY 2019-204 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the assessee's explanation constituted a sufficient cause for the delay. Therefore, the Tribunal condoned the delays and set aside the CIT(A)'s orders.

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 delay in filing the first appeal before the CIT(A) was sufficiently explained and should be condoned. Whether the CIT(A) erred in dismissing the appeals without considering the merits.

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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