COOPRETIVE MARKETING SOCIETY LIMITED,KASAGANJ vs. WARD 4(3)(3), KASGANJ, KASGANJ, ETAH

ITA 378/AGR/2026Status: DisposedITAT Agra06 July 2026AY 2016-174 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay of 872 days, finding sufficient cause for the delay. The order of the CIT(A) was set aside, and the matter was restored to the CIT(A) for a fresh decision on merits.

What were the facts?

The assessee filed two appeals before the ITAT against an order of the CIT(A). One appeal was a duplicate and was withdrawn. The other appeal was dismissed by the CIT(A) in limine due to a delay of 872 days in filing.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained, and if the CIT(A) erred in dismissing the appeal in limine without deciding on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250,Section 249(2),Section 249(3),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(DBW

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Jitendra Gargh & Shri Pradumn
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 25.06.2026Pronounced: 25.06.2026

PER:BRAJESH KUMAR SINGH, A.M.

These two appeals are directed against the impugned order dated 02.04.2026 passed in appeal No NFAC/2015-16/10401809 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 both the assessee’s appeal. First, we take up ITA No. 378/AGR/2026. ITA No.378&383/Agr/2026

2.

At the outset, the ld AR submitted that the appellant assessee had filed two appeals against the same order dated 02.04.2026 passed in appeal No NFAC/2015-16/10401809

The order continues below.

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