SURESH KUMAR,ETAH V. ITO WARD 4(3)(3), KASGANJ

ITA 60/AGR/2026

AI Insights

The case involves Suresh Kumar Devpur, the appellant, who appealed against the order of the Commissioner of Income Tax/National Faceless Appeal Centre (NFAC), Delhi, which had dismissed his appeal due to a significant delay in filing. The original assessment order was passed under sections 147, 144, and 144B of the Income Tax Act, 1961, for the assessment year 2018-19. The appellant argued that the delay was not due to mala fide intentions but because he was unaware of the assessment order, living in a small village. The Tribunal emphasized that substantial justice should not be denied on technical grounds and found the cause shown by the appellant sufficient, thus condoning the delay and remanding the case back to the CIT(A) for a fresh decision on merits.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 847786 (ITAT-AGRA)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Agra
• Assessment Year: 2018-2019
• Appeal Filed On: 22-01-2026
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: SHAILENDRA SRIVASTAVA
• Assessee Lawyers: DIVYAM SHARMA
• Keywords: Set aside; Period of limitation; Principle of natural justice; Time period of passing order
• Section: 147; 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (SMC) BENCH, AGRA BEFORE : SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 60/Agr/2026 Assessment Year: 2018-19 Suresh Kumar Devpur, Pratap Pur Etah-207241, U.P Vs. ITO Ward 4(3)(3), Kasganj PAN : BZDPK0100J (Appellant) (Respondent) Assessee by Shri Divyam Sharma, CA Department by Shri Shailendra Srivastava, Sr. DR Date of hearing 18.03.2026 Date of pronouncement 27.03.2026 ORDER PER: SUNIL KUMAR SINGH, JUDICIAL MEMBER. This appeal has been preferred against the impugned order dated 26.11.2025 passed in appeal No NFAC/2017-18/10293796 by the ld. Commissioner of Income Tax/ National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as the “CIT(A) u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2018-19, wherein ld CIT has dismissed assessee’s appeal upon rejection of assessee’s prayer for the condonation of delay. 2. At the very outset, without going on merit, we notice that first appeal was filed on 07.10.2023 against the assessment order dated 13.03.2023 passed u/s. 147 r.w.s 144 r.w.s 144B of the Act by a delay of about 178 Printed from counselvise.com ITA No.60/Agr/2026 2 | P a g e days. Assessee stated before ld CIT(A) that he was living in a small village and was not aware of the assessment order. The delay is not based on mala fide. 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 the delay if satisfied that the appellant had sufficient cause for not presenting it within the prescribed period. Ld CIT(A), however did not find any sufficient cause to condone the said delay and dismissed assessee’s first appeal in limine. 3. It is well established principle of law that the substantial justice cannot be denied on technical aberrations. In an adversial justice system like ours, no party should ordinarily be denied the opportunity of participating in the process of justice dispensation. Justice is the goal of jurisprudence. Any interpretation which eludes or frustrates the recipient of justice cannot be followed. The cause shown on behalf of the assessee appears to us to be sufficient. We hold that the delay has wrongly been refused to be condoned by learned CIT(A). We, accordingly condone the said delay caused in filing the first appeal before the first appellate authority. 4. In the result, the appeal is allowed for statistical purposes. The impugned order dated 26.11.2025 is set aside. The delay caused in filing the first appeal before first appellant authority i.e learned CIT(A), stands condoned. We restore the matter back to the file of learned CIT(A) for Printed from counselvise.com ITA No.60/Agr/2026 3 | P a g e passing order afresh on merit in accordance with law. Needless to say that the first appellate authority shall ensure the substantial compliance of the principles of natural justice. Order pronounced on –27.03.2026 Sd/- Sd/- (M BALAGANESH) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 27.03.2026 *Aamir Siddiqui, PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra Printed from counselvise.com "