IMTIYAZ AHMAD PANDITH,SRINAGAR vs. ITO, WARD (1),SRINAGAR, SRINAGAR

ITA 116/ASR/2026Status: DisposedITAT Amritsar31 July 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was prevented from filing the appeal in time due to sufficient cause. Therefore, the delay was condoned, and the appeal was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine solely on the ground of delay in filing. The assessee had filed a delay condonation petition before the CIT(A).

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was justifiable and should be condoned.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SHRI M. BALAGANESH AM, &

For Appellant: CA िाजस्व की ओि से/
For Respondent: Smt. Kulwinder Kaur, Sr.DR
Hearing: 30.07.2026Pronounced: 31.07.2026

PER M. BALAGANESH, AM: This appeal has been preferred by the assessee against the order dated 26.12.2025 passed by the learned Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC) Delhi for Assessment Year 2017-18. 2. At the time of hearing, ld. AR of the assessee submitted that the ld. CIT (A) dismissed the appeal in limine only on the ground of delay in filing the appeal. Accordingly, he pleaded that the matter may be restored back to the Ld. Commissioner of Income Tax (Appeals) (ld. ‘CIT(A)’ in short.)

2 116/Asr/2026

3.

On the other hand, ld. DR

The order continues below.

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