YASIR NISAR WANI,SRINAGAR vs. ITO, SRINAGAR

ITA 100/ASR/2024Status: DisposedITAT Amritsar12 March 2026AY 2008-2009Bench: SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA (Judicial Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the significant delay in filing the appeal in the interest of justice, imposing a token cost of Rs. 10,000/- on the assessee. However, since the CIT(A) order was passed without a proper adjudication on merits, the Tribunal remanded the matter back to the first appellate authority to provide the assessee an opportunity to present their case with evidence.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) which was an ex-parte order as the assessee failed to appear. The assessee's appeal to the ITAT was filed belatedly by 1741 days, with reasons attributing the delay to being outside India, communication challenges due to Article 370 abrogation, COVID-19 lockdown, and issues with changing counsel.

What were the issues?

Whether the significant delay in filing the appeal can be condoned, and if so, whether the matter should be remanded for fresh adjudication on merits given the ex-parte nature of the lower appellate order.

Which sections of the Income-tax Act were involved?

Section 250(6),Section 143(3),Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DASGUPTA

Hearing: 04.02.2026Pronounced: 12.03.2026

Per Udayan Dasgupta, J.M.:

This appeal is filed by the assessee against the order of the ld. CIT(A)-1 Amritsar dated 26.03.2019 passed u/s 250(6) of the Income Tax Act, 1961 (henceforth the Act) which has emanated from the order of the ITO, W-3(3), Srinagar dated 30.03.2016

passed u/s 143(3) of the Income Tax Act, 1961. 2 Assessment Year: 2008-09

2.

Condonation of delay: This appeal is filed belatedly by 1741 days (One

Thousand Seven Hundred and Forty-one days). The CIT(A) order is passed on 26th

March, 2019, and the appeal before the ITAT has been filed on 29th February, 2024. The assessee has filed an affidavit explaini

The order continues below.

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