PANKAJ MISHRA,NEW AGRA, NEAR CHANDRAWATI SCHOOL, DAYALBAGH, AGRA vs. INCOME-TAX OFFICER, WARD-2(2)(1), FIROZABAD, AAYAKAR BHAWAN, FIROZABAD

ITA 619/AGR/2026Status: DisposedITAT Agra16 September 2026AY 2013-20144 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 followed.

What were the facts?

The assessee filed appeals belatedly due to a rural background and lack of knowledge of tax procedures. The CIT(A) had rejected the assessee's appeal ex-parte, confirming additions of Rs. 92,50,000/- as unexplained investment.

What were the issues?

Whether the CIT(A) erred in rejecting the appeal ex-parte without providing an adequate opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 69,Section 115BBE,Section 250,Section 147,Section 144

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: 16.09.2026Pronounced: 16.09.2026

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. 618/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 11.08.2026 against the impugned orders dated 01.07.2025 each by a delay of about 315 days. The reasons mentioned in assessee’s application for condonation of delay are that,

ITA No.618&619/Agr/2026 the assessee’s received the appellate order belatedly, upon his request on 31.07.2026, the assessee is belonging to a r

The order continues below.

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