ATIDA AGRAWAL,JAIPUR vs. ITO, WARD-6(3), JAIPUR, JAIPUR

ITA 719/JPR/2026Status: DisposedITAT Jaipur10 September 2026AY 2012-136 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeal without providing adequate opportunity of hearing. The matter was remanded back to the CIT(A) for a fresh decision on merits.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) who dismissed the appeal for non-prosecution. The assessee contended that hearing notices were not sent to the correct email address and that the appeal was not decided on merits despite submission of additional evidence.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for non-prosecution without proper notice. Whether the appeal should have been decided on merits with the submitted additional evidence.

Which sections of the Income-tax Act were involved?

Not specified in the provided text

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR “SMC” BENCH, JAIPUR

Before: SHRI KULDIP SINGH & SHRI PRAKASH, ACCOUNTANCT MEMBER

PER : KULDIP SINGH, JUDICIAL MEMBER:-

The Appellant, Atida Agrawal (hereinafter referred to as the ‘assessee’) by filing the present appeal, sought to set aside the impugned order dated 17.10.2024 passed by the Additional/Joint Commissioner of Income Tax (Appeals)-1 Noida [hereinafter referred to as the ‘JCIT(A)’] qua assessment year 2012-13 on the grounds inter- alia that:- “1. The Ld. CIT(A), NFAC has erred on facts and in law in dismissing the appeal filed by the assessee by holding that assessee is not interested in I.T.A No. 719/JPR/2026 Page No 2 Atida Agrawal

pursuing the appeal without providing adequate opportunity of hearing in as much as the hearing notices dt. 10.09.2024,

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →