PRAVEEN SHRIVASTAVA,GUNA vs. INCOME TAX OFFICER GUNA, INCOME TAX OFFICER GUNA

ITA 599/AGR/2025Status: DisposedITAT Agra21 July 2026AY 2017-182 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted the assessee's non-cooperative conduct but also that the assessment order was passed ex-parte. To ensure justice, the matter was restored to the AO for a fresh assessment.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte. The assessee contended that the assessment order was passed without a proper opportunity of hearing. Notices were issued by the CIT(A) but the assessee did not respond.

What were the issues?

Whether the CIT(A) order dismissing the appeal 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 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (SMC

Before: SUNIL KUMAR SINGH & BRAJESH KUMAR SINGH

For Appellant: Shri Amit Sogani, Adv
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 07.07.2026Pronounced: 07.07.2026

PER: BRAJESH KUMAR SINGH, A.M.

This appeal is directed against the impugned order dated 18.12.2025 passed in appeal No CIT(A), Gwalior/10746/2019-20 by the ld. Commissioner of Income Tax/ ADDL/JCIT (A)-2 Chennai (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. 2017-18, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte.

2.

Appellant assessee has preferred this second appeal on the various grounds including the one that ld AO has passed the assessment order without affording proper opportunity of hearing to the assessee.

3.

Perused the records. Heard ld representative for the appellant assessee and ld Sr (DR) for the respondent revenue.

4.

It transpires for

The order continues below.

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