SUGHAR SINGH MEMORIAL SHIKSHA PRASAR SAMITI,ETAWAH vs. INCOME TAX OFFICER, EXEMPTION, AGRA, AGRA

ITA 318/AGR/2026Status: DisposedITAT Agra21 July 2026AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the 7-day delay in filing the appeal before it. It also directed the CIT(A) to grant the assessee an opportunity to file reasons for the initial delay and decide the matter afresh.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 7 days. The CIT(A) had previously dismissed the assessee's first appeal due to a delay of 946 days in filing it, without providing sufficient cause.

What were the issues?

Whether the delay in filing the first appeal before the CIT(A) was sufficiently explained and whether the ITAT should grant an opportunity to the assessee to present its case.

Which sections of the Income-tax Act were involved?

Section 249(2),Section 249(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(SMC

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Nitin Goyal, Adv. & Shri Amit Goyal
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 09.07.2026Pronounced: 09.07.2026

PER: BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER

This appeal is directed against the impugned order dated 12.01.2026 passed in appeal No NFAC/2015-16/10057227 by the ld. Commissioner of Income Tax/ADDL/JCTI(A) 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. 2016-17, wherein ld CIT(A) has dismissed assessee’s appeal as barred by limitation.

2.

At the very outset, we find that this appeal was filed before this tribunal on 09.04.2026 against the impugned order dated 12.01.2026 by a delay of about 07 days. Ld AR for the assessee has prayed that, the delay is due to the serving of the non-receipt of the appel

The order continues below.

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