LAKHAMI CHAND AGARWAL,AGRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AGRA

ITA 118/AGR/2026Status: DisposedITAT Agra21 July 2026AY 2017-183 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, citing the reasons provided by the assessee as just and proper. The matter was restored to the file of the CIT(A) for fresh adjudication on merits, with a direction for the assessee to be cooperative.

What were the facts?

The assessee filed an appeal with a delay of 11 days due to unawareness of online portal procedural changes requiring a Digital Signature Certificate. The assessee had also failed to respond to several notices from the first appellate authority, leading to an ex-parte order.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the ex-parte order passed by the CIT(A) should be set aside for fresh adjudication.

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 Appellant: Shri Anuraj Sinha, Adv
For Respondent: Ms Sangeeta Yadav, CIT (DR)
Hearing: 07.07.2026Pronounced: 07.07.2026

PER:BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER

This appeal is directed against the impugned order dated 27.11.2025 passed in appeal No CIT(A)-IV/KNP/12056/2016-17 by the ld. Commissioner of Income Tax, Kanpur-4 (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.

We have heard both the parties and perused the material available on record.

3.

We notice that the assessee filed this second appeal on 10.02.2026 against the impugned order dated 27.11.2025 by a delay of about 11 days. The reasons mentioned in the application for condonation of delay are that, the assessee was not

The order continues below.

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