PRERNA CONSTRUCTIONS PRIVATE LIMITED,NARAIN TOWER, SANJAY PLACE, AGRA vs. DCIT, CIRCLE 2(1)(1), AGRA, SANJAY PLACE, AGRA

ITA 320/AGR/2026Status: DisposedITAT Agra10 July 2026AY 2017-20183 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the matter back to the Assessing Officer for fresh adjudication, directing the assessee to be diligent and cooperative. The Assessing Officer was also directed to ensure observance of principles of natural justice.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte. The original assessment order was also passed ex-parte by the Assessing Officer under Section 147 read with Section 144 of the Act.

What were the issues?

Whether the ex-parte dismissal of the assessee's appeal by the CIT(A) was justified, and whether the matter should be remanded for fresh adjudication.

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 Deependra Mohan, CA
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 21.02.2026 passed in appeal No NFAC/2016-17/10122271 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. 1,32,65,679/- vide assessment order dated 30.03.2022. 3. Aggrieved assessee, preferred an appeal before ld CIT(A), who di

The order continues below.

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