M/S AMBAH CO-OPERATIVE MARKETING SOCIETY,MORENA vs. THE INCOME TAX OFFICER, WARD-1, MORENA

ITA 583/AGR/2025Status: DisposedITAT Agra20 February 2026AY 2020-21Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)3 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the 46-day delay, emphasizing that substantial justice should not be denied on technicalities. It restored both matters to the CIT(A) for fresh adjudication on merits, ensuring compliance with natural justice principles.

What were the facts?

The assessee's first appeals against penalty orders were dismissed by the CIT(A) as time-barred (46-day delay) and in limine/ex-parte for non-filing of ITR and non-payment of advance tax. The assessee contended that the delay was due to the penalty order remaining with staff and their counsel becoming aware through e-proceedings.

What were the issues?

The key legal issues were the condonation of delay in filing an appeal before the CIT(A) and the dismissal of an appeal ex-parte due to non-compliance with procedural requirements.

Which sections of the Income-tax Act were involved?

Section 249(2),Section 249(3),Section 249(4),Section 250,Section 271B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH, AGRA

Before: SHRI S. RIFAUR RAHMAN & SHRI SUNIL KUMAR SINGH

For Appellant: Shri S.N. Agarwal, CA
For Respondent: Shri Anil Kumar, Sr. DR
Hearing: 18/02/2026Pronounced: 18/02/2026

PER SUNIL KUMAR SINGH, JUDICIAL MEMBER These appeals have been preferred against the impugned order dated 27.11.2025 passed in Appeal No. NAFC/2019-20/10526143 & order dated 09.10.2025 passed in Appeal No. NAFC/2019-20/10510247 by the Ld.

Commissioner of Income-tax(Appeals)/National Faceless Appeal Centre (NFAC) hereinafter referred to as the "CIT(A)") u/s. 250 of the Income tax Act, 1961 (hereinafter referred to as "Act"] for the Assessment year [A.Y.] 2020-21, wherein learned CIT(A) has dismissed assessee's first appeals as time barred and in limine respectively. M/s Ambah Co-opertaive Marketing Society

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 249(2)

All 636 judgments and leading authorities on Section 249(2) →

Recent GST High Court judgments

Search GST case law →