Ashok Agarwal vs ITO, Circle-3(2), Gangotk

Parties Involved

Facts Summary

The assessee, Ashok Agarwal, filed an appeal against the order of the CIT(A) in appeal no.NFAC/2011-12/10620807 dated 25.05.2026 for the assessment year 2012-13. The assessee was under the belief that the decision of the Hon’ble Supreme Court in regard to exemption u/s 10(26AAA) was sub-judice and therefore, the assessee has kept quiet. Subsequently, in 2023, the Hon’ble Supreme Court clarified the issue of exemption u/s 10(26AAA). The assessee had not received the copy of the assessment order and the assessee has raised the issue with the CPC and the issue was resolved only on 08.04.2026. The resolution reads as follows: It was the submission that once the assessee got the assessment order, the assessee has filed the appeal. It was the submission that the issue may be restored to the file of the ld. CIT(A) so that the assessee would be able to explain before the ld. CIT(A).…

Legal Issues

• 1. Whether the assessee's appeal against the order of the CIT(A) should be dismissed on account of delay?

Judgment Outcome

Decided in favour of Assessee.

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