VINOD KUMAR AGRAWAL,MATHURA vs. ITO, WARD-1(3)(1), MATHURA

ITA 130/AGR/2026Status: DisposedITAT Agra13 July 2026AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay and restored the matter to the CIT(A) for fresh adjudication on merits. The assessee was directed to be cooperative, and the CIT(A) was instructed to ensure principles of natural justice.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 16 days, citing unawareness of a new DSC requirement. The CIT(A) had dismissed the assessee's appeal ex-parte due to non-compliance with notices.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte and whether the additions made under Section 69A were justified.

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 (DB

Before: SUNIL KUMAR SINGH & BRAJESH KUMAR SINGH

For Appellant: Shri Anurag Sinha, Adv
For Respondent: Smt Sangeeta Yadav, CIT (DR)
Hearing: 06.07.2026Pronounced: 06.07.2026

PER: BRAJESH KUMAR SINGH, A.M.

This appeal is directed against the impugned order dated 28.11.2025 passed in appeal No NFAC/2012-13/10259857 by the ld. Commissioner of Income Tax/ National Faceless Appeal Centre (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.

There is a delay of 16 days in filing this appeal before us. In this regard, the assessee has filed delay condonation application stating that the assessee was not aware regarding the recent procedural amendment requiring appeals before the Tribunal to be filed using a Digital Signature Certificate (DSC) and the

The order continues below.

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