VINAY PATHAK,MORENA vs. INCOME TAX OFFICER- WARD(1), MORENA

ITA 219/AGR/2026Status: DisposedITAT Agra21 July 2026AY 2020-20212 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the matter back to the file of the AO for fresh assessment. This was done in the interest of justice due to the assessee's non-cooperative conduct and lack of opportunity.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-compliance with notices. The assessment itself was completed under Section 144 as the assessee failed to furnish submissions during assessment proceedings.

What were the issues?

Whether the ex-parte dismissal by the CIT(A) and the assessment order passed without proper opportunity were justified. The Tribunal considered restoring the matter for fresh assessment.

Which sections of the Income-tax Act were involved?

Section 144,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 Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 08.07.2026Pronounced: 08.07.2026

PER: BRAJESH KUMAR SINGH, A.M.

This appeal is directed against the impugned order dated 12.01.2026 passed in appeal No NFAC/2019-20/10435705 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. 2020-21, 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. None responded for the appellant assessee. Heard ld Sr (DR) for the respondent revenue.

4.

It transpires form the perusal of

The order continues below.

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