RAMKISHAN RAJPUT,MATHURA vs. ITO, WARD 1(3)(1), MATHURA, MATHURA

ITA 282/AGR/2026Status: DisposedITAT Agra13 July 2026AY 2017-183 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted the assessee's non-cooperative conduct but, in the interest of justice, restored the matter to the Assessing Officer for fresh adjudication on merits, emphasizing the observance of natural justice principles.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte as the assessee failed to respond to multiple notices. The original assessment order was also passed ex-parte under Section 147 r.w.s 144 of the Act.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte due to non-compliance, and whether the matter should be remanded for fresh adjudication to ensure natural justice.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,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 Rajesh Malhotra, CA
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 09.07.2026Pronounced: 09.07.2026

PER: BRAJESH KUMAR SINGH, A.M.

This appeal is directed against the impugned order dated 05.01.2026 passed in appeal No NFAC/2016-17/10490786 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. 2017-18, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte.

2.

At the very outset, it is noted that the assessment order was passed ex-parte u/s 147 r.w.s 144 of the Act and the Assessing Officer assessed the total income of the assessee at Rs. 2,33,45,439/- vide assessment order dated 03.12.2024. 3. Aggrieved assessee, preferred an appeal before ld CIT(A), who dismissed assessee’s

The order continues below.

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