SHRI GOVIND GAUSHALA,MORENA vs. ITO 2(2) GWALIOR, GWALIOR

ITA 526/AGR/2026Status: DisposedITAT Agra31 August 2026AY 2020-213 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal in the interest of justice. The matter was restored to the CIT(A) for fresh adjudication, with a direction for the assessee to be cooperative.

What were the facts?

The assessee filed an appeal with a delay of 46 days, citing personal/family issues of the society's president. The assessee also failed to respond to multiple notices from the CIT(A), leading to an ex-parte order.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the ex-parte order passed by the CIT(A) should be set aside due to non-cooperation of the assessee.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(SMC

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 31.08.2026Pronounced: 31.08.2026

PER:BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER

This appeal is directed against the impugned order dated 24.02.2026 passed in appeal No NFAC/2019-20/10170584 by the ld. Commissioner of Income Tax/ NFAC(Delhi) [(hereinafter referred to as the “CIT(A)] u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2020-21, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte.

2.

At the very outset, according to registry’s report, the assessee filed this second appeal on 15.06.2026 against the impugned order dated 24.02.2026 by a delay of about 46 days. The reasons mentioned in the application for condonation of delay are that, the president of the assessee society was facing some personal/family related serious issue

The order continues below.

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