RAJESH NAMDEV,SHIVPURI vs. INCOME TAX OFFICER SHIVPURI, GWALIOR

ITA 354/AGR/2026Status: DisposedITAT Agra25 June 2026AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal found that the impugned order of the CIT(A) was not supported by reasons and lacked proper application of mind. Therefore, the matter was remitted back to the CIT(A) for adjudication on merits and to pass a speaking order.

What were the facts?

The assessee filed an appeal before the ITAT with a significant delay of 633 days. The assessee cited lack of technological proficiency and non-communication from their counsel as reasons for the delay. The ITAT condoned the delay.

What were the issues?

Whether the CIT(A) order was passed without proper application of mind and reasons, and if the delay in filing the appeal should be condoned.

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 Appellant: Shri Rajendra Sharma, Adv
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 24.06.2026Pronounced: 24.06.2026

PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 06.05.2024 passed in appeal No CIT(A), Gwalior/10379/2019-20 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. 2012-13, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte.

2.

We have heard both the parties and perused the material available on record.

3.

We notice that the assessee filed this second appeal on 24.04.2026 against the impugned order dated 06.05.2024 by a delay of about 633 days. The reasons mentioned in the application for condonation of delay are, that the a

The order continues below.

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