Ashok Mishra vs. ITO, WARD 43(1)
Case No: ITA No. 2444/Del/2025
Court: INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’’ : NEW DELHI)
Date: 1/14/2026
Parties Involved
appellantAshok Mishra
respondentITO, WARD 43(1)
Facts Summary
This appeal by the assessee, Ashok Mishra, arises from the order of the Ld. Addl/JCIT(A)-2, Hyderabad in Appeal No. NFAC/2020-21/10204599 dated 28 February 2025. The return of income was processed under section 143(1) of the Income Tax Act, 1961 by CPC, Bangalore for the assessment year 2020-21 dated 8.7.2022. The assessee filed the appeal electronically on 09.12.2022, resulting in a delay of 124 days. The Ld. CIT(A) dismissed the appeal as un-admitted due to the delay and the absence of a condo…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay of 124 days in filing the appeal before the Ld. CIT(A) is excusable.