MUKESH KUMAR PATHROLIYA,GWALIOR vs. INCOME TAX OFFICER WARD 2(1) GWALIOR, GWALIOR

ITA 399/AGR/2026Status: DisposedITAT Agra22 July 2026AY 2021-225 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the first appeal before the CIT(A), considering the Supreme Court's directions regarding limitation periods and the principle that substantial justice should not be denied on technicalities. The matter was restored to the CIT(A) for a fresh decision on merits.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of approximately 1516 days against an intimation order. The assessee cited ambiguity regarding leave encashment exemption as the reason for the delay.

What were the issues?

Whether the delay in filing the first appeal before the CIT(A) should be condoned, and if so, whether the matter should be remanded for a decision on merits.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 249(2),Section 249(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(SMC

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Rajesh Kumar Bansal, Adv
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 20.07.2026Pronounced: 20.07.2026

PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 30.03.2026 passed in appeal No ADDL/JCIT(A)-12 MUMBAI/10065/2020-21 by the ld. Commissioner of Income Tax(Appeals), Mumbai (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. 2021-22, wherein ld CIT(A) has dismissed assessee’s appeal in limine upon rejection of assessee’s prayer for condonation of delay.

2.

We have heard the rival submissions and perused the records.

3.

At the very outset, before entering into the merits of the case, we notice that the first appeal was filed before ld CIT(A) on 25.03.2026 against th

The order continues below.

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