ABDUL MAJEED DAR,SRINAGAR vs. ITO WARD (1), SRINAGAR, SRINAGAR

ITA 201/ASR/2026Status: DisposedITAT Amritsar31 July 2026AY 2020-213 pages
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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 admitted for fresh adjudication by the CIT(A).

What were the facts?

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

What were the issues?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SHRI M. BALAGANESH AM, &

For Appellant: CA रधजस्व की ओर से/
Hearing: 30.07.2026Pronounced: 31.07.2026

PER M. BALAGANESH, AM: This appeal has been preferred by the assessee against the order dated 15.12.2025 passed by the learned Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC) Delhi for Assessment Year 2020-21. 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.)

2 201/Asr/2026

3.

On the othe

The order continues below.

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