NAGENDRA PRATAP SINGH,SINGRAULI vs. ITO, SINGRAULI

ITA 195/JAB/2024Status: DisposedITAT Jabalpur28 August 2025AY 2017-18Bench: SHRI KUL BHARAT, VICE PRESIDENT AND SHRI, NIKHIL CHOUDHARY (Accountant Member)6 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) dismissed the appeal mechanically on the grounds of delay without properly considering the assessee's reasons. The Tribunal restored the appeal to the CIT(A) for a fresh adjudication on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a 10-day delay in filing. The assessee cited reasons such as unawareness of the order and ITBA portal upgradation for the delay. The ITAT noted the delay was small and condoned it.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and whether the CIT(A) erred in dismissing the appeal solely on the ground of limitation without considering the merits.

Which sections of the Income-tax Act were involved?

Section 249

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

Before: SHRI KUL BHARAT & SHRI, NIKHIL CHOUDHARY

For Respondent: Shri N. M. Prasad, Sr. CIT(DR-1)

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 30.09.2024, pertaining to the assessment year 2017-18. The assessee has raised the following grounds of appeal: -

“1. That on the facts and in the circumstances of the case the order of the learned lower authorities are vitiated on several grounds hence the same may kindly be quashed.

2.

That the delay in filing of Appeal be kindly condoned.

3.

That the order of the learned lower authorities passed are unlawful and illegal.

4.

That the various findings of the learned lower authorities are opposed to

The order continues below.

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