ZEUS MEDIHEALTH CARE PRIVATE LIMITED,KANPUR vs. DCIT CENTRAL CIRCLE AGRA, AGRA

ITA 123/AGR/2026Status: DisposedITAT Agra12 August 2026AY 2021-223 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay and restored the matter to the CIT(A) for fresh adjudication on merits. The assessee was directed to be cooperative, and the CIT(A) was instructed to ensure principles of natural justice are followed.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 104 days, which was condoned. The assessee's primary ground was that the CIT(A) passed an ex-parte order without affording a proper opportunity of hearing.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing adequate opportunity of hearing to the assessee.

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 (DB

Before: SUNIL KUMAR SINGH & BRAJESH KUMAR SINGH

For Appellant: Shri Shubham Bansal, Adv
For Respondent: Ms. Sangeeta Yadav, CIT(DR)
Hearing: 23.07.2026Pronounced: 23.07.2026

PER: BRAJESH KUMAR SINGH, A.M.

This appeal is directed against the impugned order dated 25.08.2025 passed in appeal No CIT(A)-IV/KNP/110189/2020-21 by the ld. Commissioner of Income Tax-4 Kanpur (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. 2021-22, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte.

2.

At the very outset, it is noticed that this second appeal has been filed on 12.02.2026 by a delay of about 104 days. The assessee has prayed to condone the said delay through its delay condonation application, stating that assessee’s counsel was fully occupied with other assessment proceedi

The order continues below.

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