ANAND KUMAR YADAV,BEHIND SITA HOTEL, CIVIL LINES, JHANSI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, AGRA, AAYAKAR BHAWAN, SANJAY PLACE, AGRA

ITA 532/AGR/2026Status: DisposedITAT Agra16 September 2026AY 2016-20174 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals. While acknowledging the assessee's lack of cooperation, the Tribunal restored the matter to the CIT(A) for fresh adjudication to ensure principles of natural justice are observed.

What were the facts?

The assessee filed appeals with a delay due to his wife's illness. The CIT(A) rejected the assessee's appeal ex-parte, confirming an addition of Rs. 20,00,000/-. The assessee contended that the CIT(A) erred by not providing an opportunity of hearing.

What were the issues?

Whether the CIT(A) erred in rejecting the appeal ex-parte without providing a proper opportunity of hearing to the assessee. Whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 69A,Section 143(3),Section 153C,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Deependra Mohan, CA
For Respondent: Shri Anil Kumar, Sr DR
Hearing: 15.09.2026Pronounced: 15.09.2026

PER:SUNIL KUMAR SINGH, J.M.

The facts and issues involved in both these appeals are almost identical, hence, for the sake of convenience and brevity, these appeals are being decided by this common order. The facts of ITA No. 531/Agr/2026 are only being narrated as under.

2.

At the very outset, according to registry’s report, the assessee filed these second appeals on 20.06.2026 against the impugned orders dated 04.02.2026 by a delay of about 51 days. The reasons mentioned in assessee’s application for condonation of delay supported by his affidavit are that, the assessee’s wife was suffering from breast cancer

ITA No.531&532/Agr/2026 and she was admitted to

The order continues below.

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