KESHAR DEI L/H LATE . PATI RAM,AGRA vs. I.T.O. WARD 1(2)(3) AGRA, AGRA

ITA 498/AGR/2026Status: DisposedITAT Agra13 July 2026AY 2012-134 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay, acknowledging the bona fide reasons provided by the assessee's legal heir. The matter was restored to the Assessing Officer for fresh adjudication to ensure principles of natural justice are followed.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to a delay of 699 days. The original assessee expired during the first appellate proceedings, and his illiterate legal heir faced difficulties in pursuing the appeal.

What were the issues?

Whether the CIT(A) order passed ex-parte without adequate opportunity of hearing is valid, and if the delay in filing the appeal can be condoned due to the death of the assessee and the legal heir's circumstances.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (SMC

Before: SUNIL KUMAR SINGH & BRAJESH KUMAR SINGH

For Appellant: Shri Nitin Sharma, Adv
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 06.07.2026Pronounced: 06.07.2026

PER: BRAJESH KUMAR SINGH, A.M.

This appeal is directed against the impugned order dated 24.04.2024 passed in appeal No CIT(APPEALS) 1, AGRA/10452/2019-20 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. 2012-13, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte.

2.

There is a delay of 699 days in filing this appeal before us. In this regard, the assessee has filed delay condonation application which is reproduced as under:

“1. That the accompanying appeal is being filed against the order dated 24/04/2024 passed by the Learned Commissioner of

The order continues below.

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