ANIL KUMAR GUPTA,REWA vs. ITO- WARD-1, REWA

ITA 160/JAB/2024Status: DisposedITAT Jabalpur28 August 2025AY 2014-15Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)4 pages
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What did the Tribunal hold?

The Tribunal held that the assessee had sufficient cause for the delay in filing the appeal before the CIT(A) and that the CIT(A) should have condoned the delay and decided the appeal on merits. The CIT(A) was directed to pass a de novo order.

What were the facts?

The assessee filed an appeal with the CIT(A) for the assessment year 2014-15, which was dismissed on grounds of limitation. The assessee had originally filed a return declaring income of Rs.1,92,700, but the AO assessed it at Rs.6,62,950. The assessee's appeal to the CIT(A) was filed beyond the prescribed time limit.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was intentional and whether the assessee had sufficient cause for such delay.

Which sections of the Income-tax Act were involved?

Section 253(3),Section 147,Section 144,Section 144B,Section 56(2)(vii)(b),Section 249(3),Section 249(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “SMC”, JABALPUR

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri Sapan Usrethe, Advocate

(A) This appeal vide I.T.A. No.160/JBP/2024 has been filed by the assessee for assessment year 2014-15 against impugned appellate order dated 09/05/2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1064773097(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].

(B) This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the appeal pleading that the delay was unintentional and beyond the control of the assessee and has Assessment Year:2014-15 2

requested to admit the appeal for hearing. The learned Sr. Departmental Representative for Revenue did not express any objection to assessee’s applicati

The order continues below.

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