OM BETWA BHANDAR GRAH,JALAUN vs. ITO WARD 2(1)(5), INCOME TAX OFFICER

ITA 269/AGR/2026Status: DisposedITAT Agra21 July 2026AY 2020-214 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that there was sufficient cause for the delay in filing the appeal. Therefore, the delay was condoned, and 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 126 days, citing unawareness of digitally issued notices and non-service of the original assessment order. The CIT(A) dismissed the appeal as barred by limitation.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently caused and should be condoned. Whether the CIT(A) erred in dismissing the appeal solely on the grounds of limitation.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250,Section 246A,Section 249(2),Section 249(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 08.07.2026Pronounced: 08.07.2026

PER: BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER

This appeal is directed against the impugned order dated 14.01.2026 passed in appeal No NFAC/2019-20/10443056 by the ld. Commissioner of Income Tax(Appeals)/ 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. 2020-21, wherein ld CIT(A) has dismissed assessee’s appeal as barred by limitation.

2.

At the very outset, we find that the first appeal was filed before ld CIT(A) on 08.03.2025 against the assessment order dated 03.10.2024 by a delay of about 126 days. The ground taken by the assessee before the ld CIT(A) was that the said delay was caused due to assessee’s unawareness of notices issued digitally as the assessee is technologically chal

The order continues below.

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