PRATAP SINGH GAUR,GWALIOR vs. INCOME TAX OFFICER, WARD 1(1) GWALIOR, GWALIOR

ITA 538/AGR/2026Status: DisposedITAT Agra20 August 2026AY 2013-144 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The tribunal set aside the ex-parte order of the CIT(A) and restored the matter for fresh adjudication. The tribunal granted another opportunity to the assessee to appear and make submissions before the CIT(A).

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte. The assessee claimed inability to appear due to his son's arrest by the Enforcement Directorate, which was beyond his control. The tribunal noted the arrest order as part of the paper book.

What were the issues?

Whether the CIT(A) order was justified when passed ex-parte due to circumstances beyond the assessee's control. Whether the penalty appeal survives if the quantum appeal is set aside.

Which sections of the Income-tax Act were involved?

Section 250,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(SMC

Before: SUNIL KUMAR SINGH & BRAJESH KUMAR SINGH

For Appellant: Shri Ashok Vijaywargiya, CA
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 19.08.2026Pronounced: 19.08.2026

PER: SUNIL KUMAR SINGH, J.M. The facts and issues involved in both these matters are identical, hence for the sake of convenience and brevity, both these matters are being decided by this common order. The facts of ITA No 538/Agr/2026 are only being narrated as under: ITA 538/Agr/2026

2.

Appellant revenue has preferred this appeal against the impugned order dated 12.06.2026 passed in appeal No. NFAC/2012-

ITA No. 538&539/Agr/2026

13/10399902 by the ld Commissioner of Income Tax/ National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the “CIT(A)] u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act), for

The order continues below.

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