CHANDRA BHAN SINGH,ALIPUR, KASGANJ vs. INCOME TAX OFFICER, WARD-4(3)(3), KASGANJ

ITA 562/AGR/2026Status: DisposedITAT Agra31 August 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the matter to the CIT(A)'s file. The assessee is to be given an opportunity to seek condonation of the delay.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of approximately 144 days without seeking condonation. The CIT(A) dismissed the appeal in limine as time-barred.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal in limine without considering the possibility of condoning the delay. Whether the assessee should be granted an opportunity to explain the delay.

Which sections of the Income-tax Act were involved?

Section 249,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 19.06.2026 passed in appeal No CIT(A) Aligarh/10741/2019-20 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. 2017-18, wherein ld CIT(A) has dismissed assessee’s appeal in-limine as time barred.

2.

At the very outset, we notice that the first appeal was filed before ld CIT(A) on 19.03.2020 against the assessment order dated 27.09.2019 by a delay of about 144 days without making any prayer for the condonation of delay caused in filing first appeal.

3.

We have perused the records. None responded for the a

The order continues below.

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