ATUL KUMAR,UNNAO vs. THE INCOME TAX OFFICER, WARD-2(4), UNNAO

ITA 408/LKW/2026Status: DisposedITAT Lucknow12 June 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) did not provide sufficient opportunity to the assessee and set aside the CIT(A)'s order. The case was remanded for a de novo order after providing a reasonable opportunity to the assessee to explain the delay.

What were the facts?

The Assessing Officer determined the assessee's total income at Rs.19,84,380/- against a returned income of Rs.49,380/-. The assessee's appeal before the CIT(A) was dismissed in limine due to delay, without condoning the delay or going into the merits.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal on limitation grounds without providing a sufficient opportunity to the assessee to explain the delay.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “SMC”, LUCKNOW

Before: SHRI ANADEE NATH MISSHRA

(A) This appeal vide I.T.A. No.408/LKW/2026 has been filed by the assessee for assessment year 2019-20 against impugned appellate order dated 14.03.2026 (DIN & Order No.ITBA/NFAC/S/250/2025- 26/1087376850(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].

(B) In this case, assessment order dated 13.02.2024 was passed by the Assessing Officer (“AO”, for short) whereby the assessee’s total income was determined at Rs.19,84,380/- as against returned income of Rs.49,380/-. The assessee’s appeal against assessment order was dismissed by Ld. CIT(A) in limine, or limitation ground. The delay in filing of appeal was not condoned by Ld. CIT(A), and the appeal was dismissed without going into merits. Being aggrieved further, the asse

The order continues below.

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