SHRI GANGA SAHKARI AWAS SAMITI LIMITED,ETAWAH vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(1)(1), AGRA

ITA 640/AGR/2026Status: DisposedITAT Agra28 September 2026AY 2015-20168 pages

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Income Tax Appellate Tribunal, AGRA (DB

Before: SUNIL KUMAR SINGH & BRAJESH KUMAR SINGH

For Appellant: Shri Sushil Kumar Maheshwari, CA
For Respondent: Ms. Sangeeta Yadav, CIT (DR)
Hearing: 15.09.2026Pronounced: 28.09.2026

PER: SUNIL KUMAR SINGH, J.M.

This appeal is directed against the impugned order dated 17.06.2026 passed in appeal No NFAC/2014-15/10254267 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. 2015-16, wherein ld CIT(A) has dismissed assessee’s appeal.

2.

At the outset, we notice that, according to registry’s report, the assessee filed this second appeal on 24.08.2026 against the impugned order dated 17.06.2026 by a delay of about 9 days. The reasons mentioned in assessee’s application for condonation of delay are that, the appellant assessee’s previous c

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