VIKASH VEHICLES PRIVATE LIMITED,RAJGARH CHOURAHA, NARSINGH TILA vs. INCOME TAX OFFICER, MAIN BUILDING, GWALIOR

ITA 398/AGR/2026Status: DisposedITAT Agra22 July 2026AY 2018-20193 pages
AI SummaryAllowed

What did the Tribunal hold?

The tribunal found the assessee's conduct uncooperative and restored the matter to the AO for fresh adjudication. The assessee was directed to cooperate with the AO for expeditious disposal.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-compliance with notices and lack of cooperation. The assessee also failed to respond during the tribunal hearing.

What were the issues?

Whether an ex-parte order passed by the CIT(A) due to assessee's non-compliance should be upheld or set aside. The issue of ensuring principles of natural justice in assessment proceedings.

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 SINGHBRAJESH KUMAR SINGH

For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 21.07.2026Pronounced: 21.07.2026

PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 06.03.2026 passed in appeal No NFAC/2017-18/10214802 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 have perused the material available on record. None responded for the appellant assessee. Heard ld Sr DR for the respondent revenue.

3.

We notice that assessee did not respond to various notices dated 27.04.2023, 07.09.2023, 01.03.2025 and 24.02.2026. The ld CIT(A) was thus compelled to pass ex-parte impugned order. The non- cooperative conduct of the

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →