RAVINDRA KUMAR JAIN,JHANSI vs. INCOME TAX OFFICER WARD 2(3)(5), JHANSI, JHANSI

ITA 281/AGR/2026Status: DisposedITAT Agra13 July 2026AY 2018-20193 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal due to sufficient reasons provided by the assessee. The tribunal restored the matter to the CIT(A) for fresh adjudication on merits, directing the assessee to be cooperative.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-compliance with notices. The assessee filed a second appeal before the ITAT with a significant delay, citing mismanagement by their tax consultant for the belated information.

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) warrants a fresh adjudication on merits.

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 Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 09.07.2026Pronounced: 09.07.2026

PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 31.07.2025 passed in appeal No NFAC/2017-18/10242309 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.

None responded for the assessee. Adjournment application moved on behalf of the assessee was rejected. We have perused the records. Heard ld Sr DR for the revenue.

3.

We notice that the assessee filed this second appeal on 30.03.2026 against the impugned order dated 31.07.2025 by a delay of about 181 days. The reasons mentioned in the applicati

The order continues below.

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