RAJ KUMAR PARWANI,AGRA vs. ITO WARD 1(1)(2),AGRA, AGRA

ITA 313/AGR/2026Status: DisposedITAT Agra24 June 2026AY 2020-214 pages
AI SummaryAllowed

What did the Tribunal hold?

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

What were the facts?

The assessee filed a first appeal before the CIT(A) approximately 290 days after the assessment order. The delay was attributed to the assessee's technological challenges and unawareness of digital notices, as well as non-service of the original order.

What were the issues?

Whether the delay in filing the first appeal before the CIT(A) should be condoned, and if the CIT(A) erred in rejecting the condonation prayer without considering the principles of natural justice.

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 24.03.2026 passed in appeal No NFAC/2019-20/10541030by the ld. Commissioner of Income Tax(Appeals)/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 upon rejection of assessee’s prayer for condonation of delay in filing the first appeal.

2.

At the very outset, we find that the first appeal was filed before ld CIT(A) on 24.12.2025 against the assessment order dated 07.02.2025 by a delay of about 290 days. The ground taken by the assessee before the ld CIT(A) was that the said delay was caused due to asse

The order continues below.

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