ANIL KUMAR,SHAHJAHANPUR vs. ITO-1(4), SHAHJAHANPUR, SHAHJAHANPUR

ITA 880/LKW/2025Status: DisposedITAT Lucknow12 March 2026AY 2017-18Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. Both the assessment order and the impugned appellate order were set aside, and the issues were restored back to the Assessing Officer for a de novo assessment.

What were the facts?

The assessee's appeal was filed one day late and an application for condonation of delay was filed. The assessment order and the appellate order were both passed ex-parte, and the assessee claimed they were not given a reasonable opportunity of being heard.

What were the issues?

Whether the appeal filed beyond the prescribed time limit should be condoned and whether the ex-parte assessment and appellate orders, passed without providing a reasonable opportunity of being heard, are valid.

Which sections of the Income-tax Act were involved?

Section 254(3),Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri Parnav Pandey, Advocate

(A) This appeal vide I.T.A. No.880/LKW/2025 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 30.07.2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1067135196(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].

The appeal has been filed by the assessee beyond time limit (B) prescribed under section 254(3) of the Income Tax Act, 1961 (hereinafter “the Act”). As per noting of Registry, this appeal is time barred by one day. The assessee has filed an application seeking condonation of delay in filing of this appeal. The application for condonation of delay is supported by an affi

The order continues below.

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