AARUSH JAIN FAMILY TRUST,ASHOKNAGAR vs. INCOME TAX OFFICER EXEMPTION WARD GWALIOR, GWALIOR

In the result, both the appeals are allowed

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

2) of the Act is 30 days. However section 249(3) of the Act empowers the first appellate authority to condone the delay

AARUSH JAIN FAMILY TRUST,ASHOKNAGAR vs. INCOME TAX OFFICER EXEMPTION WARD GWALIOR, GWALIOR

In the result, both the appeals are allowed

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

2) of the Act is 30 days. However section 249(3) of the Act empowers the first appellate authority to condone the delay

MUSTAKEEN AHAMAD,AGRA vs. INCOME TAX OFFICER -2(1)(2), AGRA

In the result, the appeal is allowed for statistical purposes

Section 249 sub-sec. (2) of the Act provides period of\nlimitation as 30 days. Hence, the remaining meager duration should have\nbeen considered by the Id. CIT(Appeals) in a more positive manner. It\nappears to us that there was sufficient cause to condone the delay

MAYA SHIKSHAN PASHISHAN SANSTHAN,HATHRAS vs. ASSESSING OFFICER, WARD-4(3)(4), HATHRAS

In the result, appeal is allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2018-19

section 249(2) of the Act and the order was passed on merit. The law on the subject is well settled that unless the delay is condoned

LAYKA SINGH GURJAR,GWALIOR vs. ITO-3(1) , GWALILOR, GWALIOR

In the result, the appeal is allowed

Bench: SMT ANNAPURNA GUPTA (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

2) of the Act is 30 days. However, section 249(3) of the Act empowers the first appellate authority to condone the delay

ANIL KUMAR SINGH,MATHURA vs. INCOME TAX OFFICER, WARD-1(3)(1), MATHURA

In the result, the appeal is allowed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2012-13 Anil Kumar Singh Vs. Ito, Ward –1(3)(1) Pushpanjali Dwarika Near Bhagwan Nagar N.H.-2, Mathura Pan : Axjps7413B (Appellant) (Respondent) Assessee By Shri Anurag Sinha, Adv. Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 18.02.2026 Date Of Pronouncement 18.02.2026 Order

delay in filing appeal. The limitation period for filing appeal before ld CIT(A) u/s 249(2) of the Act is 30 days, however, section 249(3) of the Act empowers the first appellate authority to condone

OXFORD SIKSHA SAMITI ,BHOPAL vs. ITO, EXEMPTION, GWALIOR

In the result, both the appeals are allowed

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

2) of the Act is 30 days. However section 249(3) of the Act empowers the first appellate authority to condone the delay

OXFORD SIKSHA SAMITI ,BHOPAL vs. ITO, EXEMPTION, GWALIOR

In the result, both the appeals are allowed

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

2) of the Act is 30 days. However section 249(3) of the Act empowers the first appellate authority to condone the delay

SHABD PRATAP SATSANG,SHABD PRATAP ASHRAM vs. NATIONAL FACELESS APPEAL CENTRE, DELHI, DELHI

In the result, the appeal is allowed for statistical purposes

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

delay in filing appeal may kindly be condoned and appeal be admitted lest charity may suffer.” 4. The limitation period for filing appeal before ld CIT(A) u/s 249(2) of the Act is 30 days, however, section

AJAY GUPTA,MATHURA vs. INCOME TAX OFFICR 1(3)(1), MATHURA

In the result, appeal filed by assessee is allowed

Bench: :Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2011-12

2) of the Act is 30 days. Accordingly, the first appeal filed by the appellant/assessee was delayed by 32 days. However, section 249(3) of the Act empowers the first appellate authority to condone

SACHENDRA KUMAR SHARMA,VILLAGE KHIRIYA DEWAT POST KHIRIYA DEWAT vs. INCOME TAX OFFICER, ASHOK NAGAR

In the result, all the aforesaid appeals are allowed for statistical

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

delay of 412 days. However, first appeal No. NFAC/2011-12/102231443 related ITA No. 103/Agr/2025 was filed before the first appellate authority within the period of limitation 9. The limitation for filing appeals before learned CIT(A) u/s. 249(2) of the Act is 30 days. However, section 249(3) of the Act empowers the first appellate authority to condone

SACHENDRA KUMAR SHARMA,ASHOK NAGAR vs. COMMISSIONER OF INCOME TAX (APPEALS), ASHOK NAGAR

In the result, all the aforesaid appeals are allowed for statistical

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

delay of 412 days. However, first appeal No. NFAC/2011-12/102231443 related ITA No. 103/Agr/2025 was filed before the first appellate authority within the period of limitation 9. The limitation for filing appeals before learned CIT(A) u/s. 249(2) of the Act is 30 days. However, section 249(3) of the Act empowers the first appellate authority to condone

SACHENDRA KUMAR SHARMA,ASHOK NAGAR vs. COMMISSIONER OF INCOME TAX (APPEALS), ASHOK NAGAR

In the result, all the aforesaid appeals are allowed for statistical

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

delay of 412 days. However, first appeal No. NFAC/2011-12/102231443 related ITA No. 103/Agr/2025 was filed before the first appellate authority within the period of limitation 9. The limitation for filing appeals before learned CIT(A) u/s. 249(2) of the Act is 30 days. However, section 249(3) of the Act empowers the first appellate authority to condone

SACHENDRA KUMAR SHARMA,ASHOK NAGAR vs. COMMISSIONER OF INCOME TAX (APPEALS), ASHOK NAGAR

In the result, all the aforesaid appeals are allowed for statistical

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

delay of 412 days. However, first appeal No. NFAC/2011-12/102231443 related ITA No. 103/Agr/2025 was filed before the first appellate authority within the period of limitation 9. The limitation for filing appeals before learned CIT(A) u/s. 249(2) of the Act is 30 days. However, section 249(3) of the Act empowers the first appellate authority to condone

SACHENDRA KUMAR SHARMA,ASHOK NAGAR vs. COMMISSIONER OF INCOME TAX (APPEALS), ASHOK NAGAR

In the result, all the aforesaid appeals are allowed for statistical

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

delay of 412 days. However, first appeal No. NFAC/2011-12/102231443 related ITA No. 103/Agr/2025 was filed before the first appellate authority within the period of limitation 9. The limitation for filing appeals before learned CIT(A) u/s. 249(2) of the Act is 30 days. However, section 249(3) of the Act empowers the first appellate authority to condone

NAMRATA TRIPATHI,AGRA vs. INCOME TAX OFFICER-2(1)(2), AGRA

In the result, appeal filed by assessee is allowed

Bench: :Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2018-19

2) of the Act is 30 days. Accordingly, the first appeal filed by the appellant/assessee was delayed by 17 days. However, section 249(3) of the Act empowers the first appellate authority to condone

KRISHI UTPADAN MANDI SAMITI, JALAUN,JALAUN vs. ITO EXAMPTION AGRA, AGRA

In the result, the appeal is allowed for statistical purposes

Bench: SMT ANNAPURNA GUPTA (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

2) of the Act is 30 days. However, section 249(3) of the Act empowers the first appellate authority to condone the delay

PRATHMIK KRISHI SAAKH SAAKARI SANSTHA MARYADIT NAGARGANWADA,SHEOPUR vs. ITO, MORENA

In the result, the revenue’s appeal is dismissed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year : 2018-19 Prathmik Krishi Saakh Sanstha V Ito, Marydit Nagar, Gaganwada Morena Tillipur, Morena M.P. – 476 337 M.P. – 476 001 Pan : Aaabp2878F (Appellant) (Respondent)

delay was unintentional/bonafide and due to the circumstances beyond the control of the appellant. The limitation period for filing first appeal before learned CIT(A) u/s. 249(2) of the Act is 30 days. However, section 249(3) of the Act empowers the first appellate authority to condone