Ashok Kumar Agarwal Vs Income Tax Officer, Ward-1(1)(1), Meerut
Case No: ITA No. 8315/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench ‘SMC’, New Delhi
Date: 1/20/2026
Parties Involved
appellantAshok Kumar Agarwal
respondentIncome Tax Officer, Ward-1(1)(1), Meerut
Facts Summary
The case pertains to the appeal filed by Ashok Kumar Agarwal for Assessment Year 2017-18 against the order of the Commissioner of Income Tax (Appeals)/NFAC, Delhi. The appeal was filed against the Assessing Officer’s assessment framed on 29.03.2022. The CIT(A)/NFAC had refused to condone the delay of 132 days in filing the appeal on 07.09.2022, stating that the delay had not been explained with justifiable reasons. However, the assessee had explained the delay before the CIT(A)/NFAC, citing circ…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay of 132 days in filing the appeal should be condoned.
Precedents Relied Upon
1 precedent cited in this judgement.