KRISHNAPAL,MATHURA vs. I.T.O.WARD 1(3)(1) MATHURA , MATHURA

ITA 324/AGR/2026Status: DisposedITAT Agra24 June 2026AY 2017-185 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, stating that substantial justice should not be denied on technicalities. The appeals were admitted for hearing and restored to the CIT(A) for fresh adjudication on merits.

What were the facts?

The assessee's appeals were filed with significant delays, attributed to the previous advocate misplacing or forgetting to file the appeals. The assessee only became aware of the demand notices when visiting his Chartered Accountant.

What were the issues?

Whether the delay in filing the appeals before the CIT(A) should be condoned, and the subsequent implications for penalty proceedings.

Which sections of the Income-tax Act were involved?

Section 249,Section 250,Section 271AAC(1),Section 143(3),Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (SMC

Before: SUNIL KUMAR SINGH & BRAJESH KUMAR SINGH

For Appellant: Shri Nitin Sharma, Adv
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 23.06.2026Pronounced: 23.06.2026

PER: SUNIL KUMAR SINGH, J.M.

According to the registry report, both the appeals are time barred by 680 days and 138 days respectively. Ld AR has pointed out towards assessee’s delay condonation applications and submitted that the impugned orders were never received by the appellant. The e-filing account and registered e-mail ID were created and operated by the appellant’s erstwhile advocate. The login credentials were never shared with the appellant. It was only on 12.03.2026 when the assessee visited his Chartered Accountant for filing his ITR, he was told that the department has issued demand notices each dated 17.02.2026. The delay is neither intentional nor deliberate but caused

The order continues below.

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