Vinod Kumar vs. ITO, Ward 2(2)(2), Village Nagla, Sukhi Post, Firozabad. Mustafabad, Jasrana, Firozabad – 205 147 (Uttar Pradesh)

Parties Involved

Facts Summary

The assessee, Vinod Kumar, filed an appeal against the order of the Learned Additional Joint Commissioner of Income Tax (Appeals) dated 26.12.2024 for the Assessment Year 2017-18. The assessee filed a condonation of delay application dated 29.04.2025, citing medical reasons for the delay in filing the appeal. The appeal was heard on 21.08.2025, and the order was pronounced on 03.09.2025. The assessee argued that the Assessing Officer initiated the proceedings without proper cognizance and that the Commissioner of Income Tax (Appeals) passed the order without providing sufficient opportunity to the assessee. The Department's representative did not object to the appeal being heard.…

Legal Issues

• 1. Whether the delay in filing the appeal can be condoned?
• 2. Whether the Assessing Officer initiated the proceedings without proper cognizance?
• 3. Whether the Commissioner of Income Tax (Appeals) passed the order without providing sufficient opportunity to the assessee?

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Chimey Yangzom Athuptsang Vs. ITO, Ward 3(2)

  Kolkata benchAY 2015-16Allowed

• Keka Sinha Vs. DCIT, Circle 43, Kolkata

  Kolkata benchAY 2020-21Allowed

• SD Rai Prayas Educational Trust Vs. Income Tax Officer, Ward 50(1)

  Kolkata benchAY 2020-21Allowed

• Seth Soorajmull Jalan Girls College Vs. ITO, Ward 1(3), Exemption

  Kolkata benchAY 2019-20Allowed

• Ashok Kumar vs. ITO, Ward 1 (5)

  Delhi Bench benchAY 2012-13Allowed

• Santosh Kumar Ghosh Vs ACIT, Circle-41, Nadia

  Kolkata Bench benchAY 2017-18Partly Allowed