BHISHM PAL,VILLAGE MAHANI, POST SHORA, MAINI SHORA, ETAH vs. INCOME-TAX OFFICER, WARD 4(3)(1), ETAH, INCOME-TAX OFFICE, RAILWAY ROAD, ETAH

ITA 537/AGR/2026Status: DisposedITAT Agra09 September 2026AY 2017-20184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, acknowledging the assessee's circumstances. It also set aside the orders of the AO and CIT(A) and restored the matter to the AO for a fresh assessment, providing the assessee with an opportunity to be heard.

What were the facts?

The assessee filed an appeal with a significant delay of 388 days, citing a rural background and lack of computer literacy as reasons. The assessee also claimed that both the Assessing Officer (AO) and Commissioner of Income Tax (Appeals) [CIT(A)] orders were ex-parte due to lack of awareness of proceedings.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the ex-parte assessment orders should be set aside to allow the assessee an opportunity to present their case.

Which sections of the Income-tax Act were involved?

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 Deependra Mohan, CA
Hearing: 19.08.2026Pronounced: 19.08.2026

PER:BRAJESH KUMAR SINGH, A.M.

This appeal is directed against the impugned order dated 12.03.2025 passed in appeal No NFAC/2016-17/10031254 by the NFAC (hereinafter referred to as the Commissioner of Income Tax), u/s. 250 of the Income Tax

ITA 537/Agr/2026

Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2017-18, wherein ld. CIT (A) has dismissed assessee’s appeal.

2.

At the outset the Ld. AR submitted that there is a delay of 388 days in the filing of this appeal. In this regard, the assessee has filed a condonation application which is reproduced as under:

“Sub: Application for Request for Condonation of Delay Hon'ble Member, It is most respectfully submitted

The order continues below.

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