VIJAY KUMAR JAIN,MORENA vs. WARD 1,, MORENA

ITA 29/AGR/2026Status: DisposedITAT Agra13 July 2026AY 2017-183 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and restored the matter to the CIT(A) for fresh adjudication. The assessee was directed to be diligent and cooperative in future proceedings.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-response. The assessee then filed an appeal before the ITAT with a significant delay, which was condoned. The original assessment order was passed ex-parte under Section 147 r.w.s 144 of the Act.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte, and whether the delay in filing the appeal before the ITAT should be condoned.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 272A(1)(d),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: 08.07.2026Pronounced: 08.07.2026

PER: BRAJESH KUMAR SINGH, A.M.

This appeal is directed against the impugned order dated 31.05.2025 passed in appeal No NFAC/2016-17/10174465 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 this appeal is filed by a delay of 161 days. The delay condonation application is filed by the appellant seeking condonation of delay by stating that the delay was caused due to the fact that no timely action or response was submitted by his previous counsel, whom the assessee was completely dependent upon for tax litigation. As a result, the assessee did n

The order continues below.

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