RESHU SHARMA,JALESAR, ETAH vs. INCOME TAX OFFICER, WARD 4(3)(1), ETAH, AAYAKAR BHAWAN, ETAH

ITA 416/AGR/2026Status: DisposedITAT Agra22 July 2026AY 2013-20144 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to non-receipt of the impugned order. Observing that both the assessment and appellate orders were ex-parte, the Tribunal restored the matter to the AO for fresh adjudication on merits, directing the assessee to be cooperative.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte. The assessment order itself was also passed ex-parte, making an addition of Rs. 39,50,000/- as unexplained cash credit.

What were the issues?

Whether the CIT(A) order passed ex-parte without affording sufficient opportunity to the assessee is sustainable. Whether the matter should be restored to the AO for fresh adjudication on merits due to ex-parte proceedings.

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 Deependra Mohan, CA
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 18.07.2024 passed in appeal No NFAC/2012-13/10170567 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. 2013-14, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte.

2.

The assessment order dated 30.03.2022 was passed u/s 147/144 of the Act, making an addition of Rs. 39,50,000/- as unexplained cash credit u/s 69A of the Act.

3.

Aggrieved, assessee preferred an appeal against the assessment order, which was dismissed by ld CIT(A) as ex-parte.

4.

This second appeal has been preferred by the assess

The order continues below.

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