MUKESH SONI,JHANSI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT

ITA 407/AGR/2026Status: DisposedITAT Agra23 July 2026AY 2016-173 pages
AI SummaryAllowed

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal. Considering the assessment order was also passed ex-parte and to ensure justice, the tribunal restored the matter to the Assessing Officer for a fresh assessment.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-compliance with notices. The assessee then filed a second appeal before the ITAT with a significant delay, citing health reasons.

What were the issues?

Whether the CIT(A) order passed ex-parte was justified, and whether the assessee was denied a proper opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (SMC

Before: SUNIL KUMAR SINGH & BRAJESH KUMAR SINGH

For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 20.07.2026Pronounced: 20.07.2026

PER: BRAJESH KUMAR SINGH, A.M.

This appeal is directed against the impugned order dated 18.09.2025 passed in appeal No NFAC/2015-16/10362456 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 A.Y. 2016-17, 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 07.05.2026 by a delay of about 158 days. The assessee has prayed to condone the said delay through his delay condonation application, stating that due to severe health condition of the assessee during the relevant period, the assessee could not coordinate with his counse

The order continues below.

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