RAM KISHAN RAJPUT,MATHURA vs. ITO WARD 1(3)(1), MATHURA, MATHURA

ITA 334/AGR/2026Status: DisposedITAT Agra06 July 2026AY 2016-174 pages
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What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, finding the reasons sufficient. The matter was restored to the CIT(A) for fresh adjudication on merits, directing the assessee to cooperate and the CIT(A) to ensure natural justice.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of approximately 320 days. The assessee cited health issues and not being techno-savvy as reasons for the delay in receiving the CIT(A)'s order.

What were the issues?

Whether the delay in filing the appeal before the ITAT is justifiable and whether the matter should be remanded to the CIT(A) for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 250,Section 282

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Rajesh Malhotra, CA., Adjournment application is rejected
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 23.06.2026Pronounced: 23.06.2026

PER:BRAJESH KUMAR SINGH, A.M.

This appeal is directed against the impugned order dated 28.03.2025 passed in appeal No CIT(APPEALS) 1, AGRA/10032/2019-20 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. 2016-17, wherein ld CIT(A) has dismissed assessee’s appeal.

2.

We find that this appeal is filed before this tribunal by a delay of about 320 days. The assessee has filed an affidavit dated 10.04.2026 explaining the delay as under:

“1. That the deponent, an individual having PAN - BZMPR2884R resident of 182-C Maruti Nagar, Atalla Chungi Rajpur Bangar

The order continues below.

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