AJEET SINGH,KANPUR vs. INCOME TAX OFFICER , WARD 1(3)(1), KANPUR

ITA 415/LKW/2026Status: DisposedITAT Lucknow02 July 2026AY 2022-234 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the reasons provided for the delay in filing the appeals were not satisfactory and did not constitute 'sufficient cause'. Consequently, the appeals were dismissed as time-barred.

What were the facts?

The assessee filed three appeals against the orders of the CIT(A)/NFAC for AYs 2019-20, 2020-21, and 2022-23. The appeals were filed beyond the prescribed time limit.

What were the issues?

The primary issue was whether there was sufficient cause for the delay in filing the appeals. The secondary issue was the non-appearance of the assessee at the hearing.

Which sections of the Income-tax Act were involved?

Section 253(3),Section 253(5)

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANADEE NATH MISSHRA

Heard together (3 matters)

I.T.A. No.413/Lkw/2026
I.T.A. No.414/Lkw/2026
I.T.A. No.415/Lkw/2026

Read from the judgment's own cause title. This page is filed under one of them.

PER ANADEE NATH MISSHRA:A.M. (A) These three appeals have been filed by the assessee against the impugned appellate orders of learned CIT(A) / NFAC, Delhi, vide common orders dated 30.12.2025, for the AYs 2019-20, 2020-21 and 2022-23. I will first take the appeal in ITA No. 415/Lkw/2026 as lead case. In all the AYs the assessee has raised the following grounds of appeal:

I.T.A. Nos. 413 to 415/Lkw/2026 Assessment Years: 2019-20, 2020-21 and 2022-23 2 “01. That the CIT(A) was not justified to upheld the addition of Rs. 10,30,000/- under section 69A being in respect of the purchase of prop

The order continues below.

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