TARUN KUMAR HIRDANI,GWALIOR vs. INCOME TAX OFFICER 2(1), GWL, GWALIOR

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ITA 198/AGR/2026Status: DisposedITAT Agra02 June 2026AY 2019-202 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had sufficient cause for the delay in filing the appeal. Therefore, the Tribunal directed the CIT(A) to condone the delay and decide the appeal on merits.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay. The CIT(A) dismissed the appeal in limine without condoning the delay. The assessee provided reasons for the delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and should be condoned.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH “SMC”: AGRA

For Appellant: Shri Rajendra Sharma, Adv, Shri Manuj Sharma, Adv
For Respondent: Shri Anil Kumar, Sr. DR
Hearing: 19/05/2026Pronounced: 02/06/2026
1.

The appeal in ITA No. 198/AGR/2026 for AY 2019-20, arises out of the order of the ld National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 26.02.2026 against the order of assessment passed u/s 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 17.12.2024 by the Assessing Officer, NFAC, Delhi (hereinafter referred to as ‘ld. AO’).

2.

I find on perusal of the order of the Learned CITA, there was a delay in filing of appeal before the Learned CITA by the assessee and the Learned CITA had not condoned the delay and dismissed the appeal of the assessee in limine. But on perusal of the reasons adduced in the delay condonation petition, I am of the considered view that the assessee was prevented from sufficient cause in not filing the appeal in time before the

ITA No. 198/AGR/2026 Tarun Kumar Hirdani

Learned CITA. Hence I hereby direct the Learned CITA to condone the delay, admit the appeal of the assessee for adjudication and pass a speaking order afresh on merits of the grounds raised before him in accordance with law. The assessee is also given liberty to raise additional grounds, if any, in support of his contentions. Accordingly, the grounds raised by the assessee are allowed for statistical purposes.

3.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 02/06/2026.

-Sd/- (M. BALAGANESH) ACCOUNTANT MEMBER Dated: 02/06/2026 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, AGRA BENCH

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