MANOJ KUMAR AGARWAL, LOHIA ROAD, FARRUKHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, ACIT, CIRCLE-4(1)(1), ALIGARH

ITA 231/AGR/2025Status: DisposedITAT Agra28 September 2026AY 2019-202011 pages

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Income Tax Appellate Tribunal, AGRA (SMC

Before: SUNIL KUMAR SINGH & BRAJESH KUMAR SINGH

For Appellant: Shri Swaran Singh, CA & Shri Shailesh
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 04.08.2026Pronounced: 28.09.2026

PER: SUNIL KUMAR SINGH, J.M.

This appeal is directed against the impugned order dated 20.08.2024 passed in appeal No NFAC/2018-19/10337647 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. 2019-20, wherein ld CIT(A) has dismissed assessee’s appeal and upheld the additions made by the assessing officer.

2.

At the outset, we notice that, according to registry’s report, the assessee filed this second appeal on 25.04.2025 against the impugned order dated 20.08.2024 by a delay of about 188 days. Ld AR has submitted that the assessee could not timely co

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