LATE VIRI SINGH THROUGH LEGAL HEIR MRS. PHOOLAN DEVI (WIFE),AGRA vs. ITO, WARD 2(1)(1), AGRA, AGRA

ITA 371/AGR/2026Status: DisposedITAT Agra15 July 2026AY 2013-145 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay in filing the first appeal before the CIT(A), stating that substantial justice should not be denied on technicalities. The tribunal found the CIT(A)'s decision to decide the appeal on merits after dismissing the condonation application to be an illegality.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine for being filed beyond the prescribed limitation period. The assessee, a widow, cited her daughter's serious medical condition as the reason for the delay. The ITAT noted a delay of 59 days in filing the present appeal before it.

What were the issues?

Whether the delay in filing the first appeal before the CIT(A) should be condoned, and whether the CIT(A) could decide an appeal on merits after dismissing the delay condonation application.

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 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:SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 30.12.2025 passed in appeal No NFAC/2012-13/10292107 by the ld. Commissioner of Income Tax/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. 2013-14, wherein ld CIT(A) has dismissed assessee’s appeal in limine, being filed beyond the prescribed period of limitation and on merits as well.

2.

At the very outset, we find that this second appeal was filed before this tribunal on 28.04.2026 against the impugned order dated 30.12.2025 by a delay of about 59 days. Ld AR drew out attention

The order continues below.

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