NEELAM GUPTA,AGRA vs. ITO, WARD-1(1)(2), AGRA

ITA 201/AGR/2026Status: DisposedITAT Agra10 July 2026AY 2017-183 pages

AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal. While noting the assessee's non-cooperative conduct, the Tribunal restored the matter to the CIT(A) for fresh adjudication, directing the assessee to cooperate.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 96 days due to a communication gap between their counsels. The CIT(A) had previously dismissed the assessee's appeal ex-parte for non-response to notices.

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) should be set aside.

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 Appellant: Shri Anugrag Sinha, Adv

For Respondent: Shri Anil Kumar, Sr (DR)

Hearing: 08.07.2026Pronounced: 08.07.2026

PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 12.09.2025 passed in appeal No NFAC/2016-17/10219819 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.

We notice that the assessee filed this second appeal on 06.03.2026 against the impugned order dated 12.09.2025 by a delay of about 96 days. The reasons mentioned in the application for condonation of delay are that, the assessee had two counsels who had a communication gap between them which has resulted in the belated filing

The order continues below.

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