SHRI KANCHAN LAL SHIKSHA EVAM SANSKRATI SAMITI,AGRA vs. ITO WARD 1(1)(1), AGRA, AGRA

ITA 311/AGR/2026Status: DisposedITAT Agra24 June 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the significant delay in filing the first appeal, emphasizing that substantial justice should not be denied on technicalities. The matter was restored to the CIT(A) for a decision on merits.

What were the facts?

The assessee filed their first appeal before the CIT(A) with a delay of approximately 1463 days. The assessee cited unawareness of digitally issued notices and non-service of the original assessment order as reasons for the delay.

What were the issues?

Whether the delay in filing the first appeal before the CIT(A) should be condoned, and if so, whether the appeal should be decided on merits.

Which sections of the Income-tax Act were involved?

Section 249(2),Section 249(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(SMC

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Rajesh Malhotra, CA
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 22.06.2026Pronounced: 22.06.2026

PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 19.02.2025 passed in appeal No ADDL/JCIT(A)-6 KOLKATA/10001/2017-18 by the ld. Commissioner of Income Tax(Appeals), Kolkata (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. 2018-19, wherein ld CIT(A) has dismissed assessee’s appeal as barred by limitation.

2.

At the very outset, we find that the first appeal was filed before ld CIT(A) on 11.11.2023 against the assessment order dated 30.09.2019 by a delay of about 1463 days. The ground taken by the assessee before the ld CIT(A) was that the said delay was caused due to assessee’s unawareness of

The order continues below.

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