SARDAR SINGH,ROHTAK vs. AO WARD-4,, ROHTAK, ROHTAK

ITA 2248/DEL/2026Status: DisposedITAT Delhi03 July 2026AY 2012-20134 pages
AI SummaryRemanded

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine due to a significant delay of 2215 days. The assessee, an illiterate senior citizen, explained the delay due to a lack of understanding of tax laws and digital proceedings.

What did the Tribunal hold?

The Tribunal acknowledged the delay but considered the assessee's age and literacy level. It set aside the lower authorities' orders and remitted the matter back to the Assessing Officer for de novo adjudication.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal solely on delay without considering the assessee's circumstances and whether the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B,Section 253(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES, ‘C’ NEW DELHI

Before: SHRI ANUBHAV SHARMA

Pronounced: 03.07.2026

PER AMITABH SHUKLA, AM This appeal filed by the Assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, New Delhi, dated 10.02.2026 arising out of assessment order dated 13.12.2019 passed under section 143(3) r.w.s. 144B for the Assessment Year 2012-13. The word ‘Act’ herein this order would mean Income Tax Act, 1961. 2. The assessee has raised following grounds of appeal:-

ITA 2248/DEL/2026 SARDAR SINGH

1.

That the Ld. Commissioner of Income Tax (Appeals), NFAC has erred in la

The order continues below.

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