TARUN GUPTA,LUCKNOW vs. ASSESSING OFFICER, LUCKNOW

ITA 523/LKW/2026Status: DisposedITAT Lucknow25 August 2026AY 2021-224 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeal solely on limitation without considering the merits. The delay should have been condoned, and the issue of correct salary income required examination by the AO.

What were the facts?

The assessee filed an appeal before the CIT(A) which was dismissed as time-barred due to a 45-day delay. The assessee claimed the delay was due to not being aware of the order and that the appeal should be decided on merits, as the salary income declared was incorrect.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal on limitation without condoning the delay and deciding the case on merits. Whether the assessee's claim regarding incorrect salary declaration needs examination.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 250

AI-generated summary — verify with the full judgment below

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

Before: SHRI KUL BHARAT

For Appellant: Shri Rajendra Kumar Sharma
For Respondent: Shri Sudhakar Shukla, DR
Hearing: 11.08.2026

PER KUL BHARAT : V.P. This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre, Delhi [for short ‘learned CIT(A)’] dated 13.03.2026 pertaining to the AY 2021-

22.

The assessee has raised the following grounds of appeal:

“1. The NFAC has been arbitrary and unjust while dismissing the appeal, treating the same as time barred, as filed on 16.01.2023, delayed by 45 days from the date of order dt. 03.11.2022. The appeal so filed, is liable to be decided on merit. Order passed dt. 13.03.2026 u/s 250 is bad in law, liable to be remanded back to the AO for charging of

The order continues below.

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