ANOOP SINGH,GUNA vs. ASSISTANT COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE GWALIOR, GWALIOR

ITA 524/AGR/2026Status: DisposedITAT Agra19 August 2026AY 2018-193 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the matter back to the CIT(A) for fresh adjudication on merits, citing the interest of justice. The assessee was directed to be cooperative in future proceedings.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte, sustaining an addition of Rs. 30,81,471/- as unexplained investment. This dismissal occurred because the assessee failed to respond to multiple notices issued by the CIT(A).

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte due to non-compliance by the assessee, and whether principles of natural justice were followed.

Which sections of the Income-tax Act were involved?

Section 69A,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 Appellant: Shri. Rajendra Sharma, Adv &, Shri. Manuj Sharma, Adv
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 18.08.2026Pronounced: 18.08.2026

PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 22.04.2026 passed in appeal No CIT(A)-3, Bhopal/IT- 12766/2017-18 by the ld. Commissioner of Income Tax(Appeals)-3 [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 first appeal ex-parte, sustaining the addition of Rs. 30,81,471/- as unexplained investment u/s 69A of the Act, made vide assessment order dated 20.03.2023 passed u/s 147 r.w.s 144 of the Act.

2.

We have heard both the parties and perused the material available on record.

3.

It transpires form the per

The order continues below.

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