BALVINDER SINGH SAHOTA,PILIBHIT vs. ITO-2(4),PILIBHIT-1, PILIBHIT

ITA 390/LKW/2026Status: DisposedITAT Lucknow09 June 2026AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee did not receive a reasonable opportunity during the appellate proceedings before the CIT(A). Therefore, the impugned order of the CIT(A) was set aside.

What were the facts?

The assessee filed an appeal with the ITAT after the CIT(A) dismissed their appeal. The CIT(A) had dismissed the assessee's appeal due to a delay in filing and non-compliance with hearing notices.

What were the issues?

Whether the assessee was provided a reasonable opportunity of being heard during the appellate proceedings before the CIT(A). Whether the delay in filing the appeal before the CIT(A) should be condoned.

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

For Appellant: Ms. Sameksha Agarwal, Advocate

PER ANADEE NATH MISSHRA:A.M. (A) This appeal vide I.T.A. No.390/LKW/2026 has been filed by the assessee for assessment year 2015-16 against impugned appellate order dated 30.12.2025 (DIN & Order No.ITBA/NFAC/S/250/2025- 26/1084207603(1) of Ld. Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B)

This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of Income Tax Act, 1961 (“Act”, for short).

The assessee has submitted application for condonation of delay in filing of the appeal pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the appeal for hearing. The learned Sr. Departmental Representa

The order continues below.

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