SUMITRA DEVI SENIOR SECONDARY SCHOOL ,DINA NAGAR GURDASPUR vs. INCOME TAX OFFICER , EXEMPTIONS WARD THE MALL AMRITSAR

ITA 433/ASR/2025Status: DisposedITAT Amritsar01 June 2026AY 2019-204 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A), considering the extension period granted due to the Covid-19 pandemic. The matter was remanded back to the CIT(A) for adjudication on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to delay without a hearing on merits. The delay arose from belatedly receiving the assessment order and filing the appeal.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and if the appeal should be admitted for hearing on merits.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 249(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DAS GUPTA

Hearing: 09.04.2026Pronounced: 01.06.2026

Per: Udayan Dasgupta, JM:

This appeal is filed by the assessee against the order of ld. CIT(A), NFAC, Delhi, passed u/s 250 of the IT Act, 1961, dated 19.03.2025, which has emanated from the order of the AO, passed u/s 143(3) of the Act, dated 29.09.2019. 2. The assessee has raised five grounds in the memorandum of appeal and in course of hearing before the tribunal the Ld. AR of the assessee submitted that the main grievance of the assessee in this case, is that the appeal has not been admitted for hearing on merits by the Ld. first appellate authority and the case has been dismissed without hearing on merits, refusing to condone the delay u/s 249(3) of the I.T.A. No.433/Asr/2025

The order continues below.

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