OM PRAKASH GUPTA,GWALIOR vs. INCOME TAX OFFICER, WARD 3(2), GWALIOR
In the result, appeal filed by the assessee is allowed for statistical purposes
ITA 372/AGR/2025[2017-2018]Status: DisposedITAT Agra17 Feb 2026AY 2017-2018
Bench: : Shri S. Rifaur Rahmanassessment Year: 2017-18 Om Prakash Gupta Vs. Income Tax Officer, Site No. 1, City Centre Ward 3(2), Gwalior Gwalior, Madhya Pradesh, India Pan : Agspg9180F (Appellant) (Respondent) Assessee By Shri Gaurav Goyal, Ca Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 17.02.2026 Order
Section 139(1)Section 143(2)Section 144Section 147Section 148Section 69ASection 80T
condonation of delay has been filed by the assessee. In this situation, the Bench adopts the lenient view for such 391 days delay in filing the appeal by the assessee in order to meet the overall justice, and admits the same as the Department has not raised any objection.
3. Aggrieved, the assessee is in appeal before ITAT, raising following