CHANDRA KUMAR AGRAWAL,JABALPUR vs. DCIT, CIRCLE-1(1), JABALPUR

ITA 26/JAB/2025Status: DisposedITAT Jabalpur19 August 2026AY 2016-176 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the first appellate authority does not have the power to dismiss an appeal for non-prosecution. The appeal should be decided on merits even in case of non-prosecution.

What were the facts?

The assessee filed an appeal against an ex-parte assessment order. The first appellate authority also dismissed the assessee's appeal ex-parte for non-prosecution after the assessee failed to respond to multiple notices.

What were the issues?

Whether the first appellate authority can dismiss an appeal for non-prosecution without deciding on merits. Whether the ex-parte dismissal by the NFAC was in accordance with the law.

Which sections of the Income-tax Act were involved?

Section 250,Section 251

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH, MP

Before: HON’BLE SHRI KUL BHARAT & SHRI G.D. PADMAHSHALI

For Respondent: Mr Dhananjay Wanjari [‘Ld. DR’]
Pronounced: 19/08/2026

PER G. D. PADMAHSHALI; The present appeal is filed by the assessee u/s 253(1) of the Income Tax Act, 1961 [‘the Act’] against DIN & Order No. ITBA/NFAC/S/250/2024-25/1070600851(1) dt. 25/11/2024 passed by National Faceless Appeal Centre, Delhi [‘Ld. NFAC’] u/s 250 of the Act which ascended out order of assessment framed u/s 144 of the Act by Dy. Commissioner of Income Tax, Circle-1(1), Jabalpur [‘Ld. AO’] in relation to assessment year 2016-17 [‘AY’].

ITAT-Jabalpur Chandra Kumar Agrawal Vs DCIT ITA No. 026/JAB/2025 AY: 2016-17

2.

The case was called twice for hearing; none appeared at the behest of the assessee appellant

The order continues below.

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