RAJENDRA PRASAD SHARMA,JHANSI vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI

ITA 247/AGR/2026Status: DisposedITAT Agra22 July 2026AY 2018-194 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the CIT(A) had dismissed the appeal ex-parte due to the assessee's non-cooperation. However, since the original assessment order was also ex-parte, the Tribunal restored the matter to the AO for fresh adjudication, emphasizing the principles of natural justice.

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, citing illness. The ITAT condoned the delay.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without affording a proper opportunity of hearing, and whether the matter should be restored to the AO for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,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: 20.07.2026Pronounced: 20.07.2026

PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 06.10.2025 passed in appeal No NFAC/2017-18/10221584 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.

We notice that according to registry’s report, the assessee filed this second appeal on 03.03.2026 against the impugned order dated 06.10.2025 by a delay of about 62 days. The reasons mentioned in the application for condonation of delay are that, the assessee was severely ill and was undergoing medical treatment including hospitalization during the relevant period, hence,

The order continues below.

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