PREM DHAKAR,SHIVPURI vs. ITO, ASHOK NAGAR

ITA 510/AGR/2026Status: DisposedITAT Agra19 August 2026AY 2018-193 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the CIT(A) passed the order ex-parte due to the assessee's non-compliance with notices. However, in the interest of justice, the matter was restored to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte. The assessee then filed a second appeal before the ITAT with a delay, which was condoned. The original assessment order was also passed ex-parte.

What were the issues?

Whether the CIT(A) order passed ex-parte without affording sufficient opportunity of hearing to the assessee is sustainable. The need to provide an opportunity for fresh adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (SMC

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 17.08.2026Pronounced: 17.08.2026

PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 21.01.2026 passed in appeal No NFAC/2017-18/10261414 by the ld. Commissioner of Income Tax/ 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 A.Y. 2018-19, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte.

2.

At the very outset, we notice that, according to registry’s report, the assessee filed this second appeal on 05.06.2026 against the impugned order dated 21.01.2026 by a delay of about 64 days. In the interest of justice, we condone the delay caused in filing this appeal.

The appeal is admitted for hearing.

3.

The assessment order dated 17.03.2023 was

The order continues below.

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