ABHILASH GUPTA,MAHAVIR GANJ , AURAIYA vs. ITO WARD 1(1)(4) AURAIYA, AURAIYA

ITA 369/AGR/2026Status: DisposedITAT Agra13 July 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted the assessee's non-cooperative conduct but restored the matter to the Assessing Officer for fresh adjudication in the interest of justice. The Tribunal directed the assessee to be diligent and cooperative in future proceedings.

What were the facts?

The Assessing Officer passed an ex-parte assessment order under Section 144. The assessee's appeal before the CIT(A) was also dismissed ex-parte due to non-compliance and rejection of adjournment requests. The assessee did not respond to multiple notices from the CIT(A).

What were the issues?

Whether the ex-parte assessment and appellate orders were justified given the assessee's non-compliance, and whether the matter should be restored for fresh adjudication on merits.

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(DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 08.07.2026Pronounced: 08.07.2026

PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER

The facts and issues involved in these appeals are almost identical, hence, for the sake of convenience and brevity, these appeals are being decided by this common order. The facts of ITA No. 370/Agr/2026 are only being narrated as under.

2.

This appeal is directed against the impugned order dated 23.02.2026 passed in appeal No NFAC/2016-17/10379548 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

ITA No.369-370/Agr/2026 referred to as the “Act”), for the A.Y. 2017-18, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte.

3.

At the very outset, it is noted that the a

The order continues below.

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