ALOK KUMAR GUPTA,MAINPURI vs. ITO, MAINPURI

ITA 412/AGR/2026Status: DisposedITAT Agra23 July 2026AY 2014-154 pages
AI SummaryAllowed

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal before the CIT(A), finding the assessee's explanation of technological challenges and lack of guidance to be a sufficient cause. Consequently, the ITAT set aside the CIT(A)'s order and restored the matter for fresh adjudication on merits.

What were the facts?

The assessee filed an appeal before the ITAT with a significant delay of 68 days. The assessee had previously filed an appeal before the CIT(A) with a delay of 1175 days, which was dismissed in limine by the CIT(A).

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 appeal 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 (SMC

Before: SUNIL KUMAR SINGH & BRAJESH KUMAR SINGH

For Appellant: Shri Prashant Gupta, CA
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 20.07.2026Pronounced: 20.07.2026

PER: BRAJESH KUMAR SINGH, A.M.

This appeal is directed against the impugned order dated 01.12.2025 passed in appeal No NFAC/2013-14/10509421 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.Y. 2014-15, wherein ld CIT(A) has dismissed assessee’s appeal in limine.

2.

At the very outset, it is noticed that this second appeal has been filed on 09.05.2026 by a delay of about 68 days. The assessee has prayed to condone the said delay through his delay condonation application, stating that he is technologically challenged and has little knowledge of tax matters, as a result of which t

The order continues below.

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