SHRI GANGA SAHKARI AWAS SAMITI LIMITED,ETAWAH vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(1)(1), AGRA

ITA 644/AGR/2026Status: DisposedITAT Agra16 September 2026AY 2019-20204 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals. It held that the CIT(A) erred in rejecting the appeal ex-parte without providing adequate opportunity, and restored the matter for fresh adjudication.

What were the facts?

The assessee filed appeals with a delay due to counsel's personal and health issues. The CIT(A) had rejected the assessee's appeal ex-parte, confirming additions of Rs. 32,30,238/- as unexplained money.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without granting adequate 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 147,Section 144B,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 Sushil Kumar Maheshwari, CA
For Respondent: Ms. Sangeeta Yadav, CIT(DR) &, Shri Anil Kumar, Sr DR
Hearing: 15.09.2026Pronounced: 15.09.2026

PER:SUNIL KUMAR SINGH, J.M.

The facts and issues involved in all 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. 641/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 24.08.2026 against the impugned orders dated 17.06.2026 each by a delay of about 9 days. The reasons

ITA No.641 to 645/Agr/2026 mentioned in assessee’s application for condonation of delay are that, the asse

The order continues below.

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