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

ITA 403/LKW/2026Status: DisposedITAT Lucknow11 June 2026AY 2019-202 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not filed within the prescribed time limit and no sufficient cause was provided for the delay. Therefore, the appeal was dismissed on the ground of limitation.

What were the facts?

The assessee filed an appeal with the ITAT for AY 2019-20. The appeal was found to be time-barred by 74 days. The assessee did not submit any application for condonation of the delay.

What were the issues?

Whether the appeal filed by the assessee was within the limitation period. Whether there was sufficient cause for the delay in filing the appeal.

Which sections of the Income-tax Act were involved?

Section 253(3)

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.403/LKW/2026 has been filed by the assessee for assessment year 2019-20 against impugned appellate order dated 29.11.2025 [DIN & Order No. ITBA/NFAC/S/250/2025- 26/1083143889(1)] of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].

(B) In this appeal, filed by the assessee, Registry of Income Tax Appellate Tribunal has communicated that the appeal is time barred by 74 days. The assessee has also not submitted any application for condonation of delay. Therefore, this appeal is dismissed in limine on limitation ground, without going into merit. (B.1) By way of abundant caution, it is clarified that the assessee will be at liberty to approach the Income Tax Appellate Tribunal,

The order continues below.

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