COOPRETIVE MARKETING SOCIETY LIMITED,ETAH vs. WARD 4(3)(3), ETAH

ITA 518/AGR/2026Status: DisposedITAT Agra30 September 2026AY 2015-164 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the reasons provided by the assessee constituted a sufficient cause for the delay in filing the appeal. Therefore, the delay of 863 days was condoned in the interest of justice.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 863 days. The CIT(A) dismissed the appeal in limine without condoning the delay. The assessee cited the sickness, old age, and retirement of its Secretary as reasons for the delay.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without condoning the significant delay in filing, and if the reasons provided by the assessee constitute sufficient cause for such delay.

Which sections of the Income-tax Act were involved?

Section 249,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Pradumn Garg, Adv. &, Shri Jitendra Garg, Adv
Hearing: 02.09.2026Pronounced: 02.09.2026

PER: BRAJESH KUMAR SINGH, A.M.

This appeal is directed against the impugned order dated 18.05.2026 passed in appeal No NFAC/2014-15/10402211 by the NFAC (hereinafter referred to as the Commissioner of Income Tax), 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 in limine by not condoning the delay of 863 days in filing the appeal before the Ld. CIT (A).

2.

Appellant assessee has preferred this second appeal on the various grounds including the one that ld. CIT(A) has passed the impugned order without affording proper opportunity of hearing to the a

The order continues below.

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