SHARDA TIWARI,ETAWAH vs. INCOME TAX OFFICER, WARD 2(2)(5), ETAWAH

ITA 623/AGR/2026Status: DisposedITAT Agra17 September 2026AY 2017-184 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to the assessee not receiving the appellate order. While noting the assessee's non-cooperative conduct, the Tribunal restored the matter to the Assessing Officer for fresh adjudication on merits in the interest of justice.

What were the facts?

The assessee filed an appeal with a significant delay, claiming non-receipt of the appellate order due to it being sent to an incorrect email address. The original assessment order had made additions of Rs. 27,29,984/- as unexplained cash deposit.

What were the issues?

Whether the delay in filing the appeal should be condoned due to non-receipt of the appellate order, and whether the matter should be remanded for fresh adjudication due to an ex-parte order.

Which sections of the Income-tax Act were involved?

Section 69A,Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (SMC

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Sushil Kumar Maheshwari, CA
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 16.09.2026Pronounced: 16.09.2026

PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 21.11.2024 passed in appeal No CIT(Appeal) 2, Agra/10273/2019-20 by the ld. Commissioner of Income Tax/ NFAC(Delhi) [(hereinafter referred to as the “CIT(A)] u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2017-18, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte.

2.

At the very outset, according to registry’s report, the assessee filed this second appeal on 12.08.2026 against the impugned order dated 21.11.2024 by a delay of about 559 days. The reasons mentioned in assessee’s application for condonation of delay supported by his a

The order continues below.

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