URVASHI LALIT,LUCKNOW vs. ASSESSMENT UNIT, INCOME TAX DEPT., NFAC

ITA 372/LKW/2026Status: DisposedITAT Lucknow31 August 2026AY 2019-207 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay, citing the principle that substantive justice should prevail over technicalities. The Tribunal found that the assessee's claim of mutual fund switching needed detailed examination and restored the matter to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) due to a 115-day delay. The assessee claimed ignorance of proceedings as she was a student and her consultant failed to inform her. The CIT(A) did not condone the delay and dismissed the appeal without adjudicating on merits.

What were the issues?

Whether the delay in filing the appeal should be condoned, and whether the addition made by the Assessing Officer on account of unexplained investment in mutual funds is sustainable.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 69,Section 249(3),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW ‘A’ BENCH, LUCKNOW

Hearing: 17.08.2026Pronounced: 31.08.2026

PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC dated 6.02.2026, wherein the ld. CIT(A) has dismissed the appeal of the assessee against the order of the ld. Assessing Officer passed under section 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 for the A.Y. 2019-20 dated 7.02.2024. The grounds of appeal are as under:- “1. ILLEGAL REJECTION OF APPEAL ON DELAY That the Learned Commissioner of Income Tax (Appeals) has erred both in law and on facts in rejecting the appeal solely on the ground of delay of 115 days, without properly appreciating the facts and circumstances explaining such delay.

2.

FAILURE TO CONDONE DELAY DESPITE SUFFICIENT CAUSE That the Learned CIT(A) has f

The order continues below.

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