DASRATH SINGH,JHANSI vs. INCOME TAX OFFICER, JHANSI

ITA 481/AGR/2026Status: DisposedITAT Agra21 July 2026AY 2018-193 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, acknowledging the assessee's reasons. The matter was restored to the Assessing Officer for fresh assessment in the interest of justice.

What were the facts?

The assessee filed a second appeal with a delay of 28 days due to technological challenges, medical condition, and change of CA. The first appellate authority had dismissed the assessee's appeal ex-parte due to non-compliance with notices.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the matter should be remanded for fresh assessment due to the assessee's non-cooperation and ex-parte order.

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 SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Sanjeev Agarwal, CA
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 08.07.2026Pronounced: 08.07.2026

PER: BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER

This appeal is directed against the impugned order dated 13.02.2026 passed in appeal No NFAC/2017-18/10265966 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 heard both the parties and perused the material available on record.

3.

We notice that the assessee filed this second appeal on 28.05.2026 against the impugned order dated 13.02.2026 by a delay of about 28 days. The reasons mentioned in the application for condonation of delay are that, the assessee is technologically chall

The order continues below.

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