PRASHANT SINGH,GURGAON, HARYANA vs. INCOME TAX OFFICER, GURGAON, HARYANA

ITA 8016/DEL/2025Status: DisposedITAT Delhi01 June 2026AY 2014-154 pages
AI SummaryAllowed

What were the facts?

The assessee's appeal before the CIT(A) was dismissed on grounds of limitation. The assessee had sought condonation of delay due to medical illness and mental unfitness, supported by doctor's prescriptions.

What did the Tribunal hold?

The Tribunal held that the assessee's explanation for the delay was sufficient cause, emphasizing a liberal approach to condonation to do substantial justice. The impugned order of the CIT(A) was set aside.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without condoning the delay despite sufficient cause shown by the assessee. Whether the assessee's medical reasons constituted sufficient cause for condonation of delay.

Which sections of the Income-tax Act were involved?

Section 250,Section 51,Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI

Before: Sh. Raj Kumar Chauhan & Smt. Renu Jauhri

Hearing: 01.06.2026Pronounced: 01.06.2026

Per Raj Kumar Chauhan, Judicial Member:

The appeal is directed against the order dated 04.09.2025 of ld. CIT(A)/NFAC passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) wherein the addition made vide assessment order dated 29.03.2022 were confirmed.

2.

During the course of hearing, it was observed that the Ld. CIT(A) has dismissed the appeal of the assessee on account of limitation. However, the assessee filed the application for condonation of delay before the Ld. CIT(A) stating that reasonable cause has been shown by the assessee in filing the belated appeal, but the ld. CIT(A) was not s

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 51

All 95 judgments and leading authorities on Section 51 →

Recent GST High Court judgments

Search GST case law →