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Amit Maheswari vs. ITO

Case No: ITA No. 222/AGR/2025
Court: INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH
Date: 9/12/2025

Parties Involved

appellantAmit Maheswari
respondentITO, Ward-4(2)(1), Farrukhabad

Facts Summary

The appeal in ITA No. 222/AGR/2025 for the Assessment Year 2012-13 arises from the order of the Commissioner of Income Tax (Appeals), Aligarh against the order of assessment passed by the Income Tax Officer, Ward-2(1), Farrukhabad. The assessee, Amit Maheswari, filed an appeal before the Tribunal with a significant delay of 2460 days. The Tribunal found that the assessee did not provide a reasonable explanation for the delay in applying for the certified copy of the order or in filing the rectification application. Consequently, the Tribunal held that the appeal was not maintainable and dismissed it.

Decision in favour of

Assessee

Legal Issues

  • 1. Whether the appeal filed by the assessee is maintainable due to the delay?

Judgment Outcome

Decided in favour of Assessee.

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Version 2.0.1Last updated: October 2025
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