DILIP SHARMA,MORENA vs. INCOME TAX OFFICER 1(1), GWALIOR

ITA 339/AGR/2026Status: DisposedITAT Agra24 June 2026AY 2019-204 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that substantial justice should not be denied due to technicalities and that provisions for condoning delay should be interpreted liberally. The delay of 214 days was condoned.

What were the facts?

The assessee filed a first appeal before the CIT(A) with a significant delay of 214 days, attributing it to the inaction of their previous IT counsel. The CIT(A) dismissed the appeal for not condoning the delay.

What were the issues?

Whether the CIT(A) erred in not condoning the delay in filing the appeal, and if the penalty appeal should be set aside consequent to the quantum appeal.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 249(2),Section 249(3),Section 271AAC(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (DB

Before: SUNIL KUMAR SINGH & BRAJESH 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, J.M.

The facts and issues involved in both these appeals are almost identical, hence, for the sake of convenience and brevity, these appeals are being decided by this common order. The facts of ITA No. 357/Agr/2026 are only being narrated hereunder:-

2.

This appeal is directed against the impugned order dated 20.04.2026 passed in appeal No NFAC/2018-19/10412382 by the ld. Commissioner of Income Tax (NFAC), Delhi (hereinafter referred to as the “CIT(A) u/s. 250 of ITA No.339&357/Agr/2026

the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2019-20, wherein ld CIT(A) has dismissed assessee’s first appeal upon rejection of assess

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Latest GST High Court judgments

Search GST case law →