K S CONVENT SCHOOL,ORAI vs. ITO WARD 2(1)(5), ORAI, ORAI

ITA 617/AGR/2025Status: DisposedITAT Agra09 July 2026AY 2017-183 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to sufficient reasons provided by the assessee. The matter was restored to the Assessing Officer for fresh adjudication on merits, with a direction for the assessee to cooperate.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte, confirming an addition of Rs. 15,43,500/- as unexplained deposits. The assessee filed a second appeal with a significant delay, citing technological challenges and the CA's personal issues.

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 due to non-compliance by the assessee.

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(SMC

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri. Adarsh Nigam, Adv

For Respondent: Shri Anil Kumar, Sr (DR)

Hearing: 07.07.2026Pronounced: 07.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA(SMC) BENCH, AGRA BEFORE : SUNIL KUMAR SINGH, JUDICIAL MEMBER BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No. 617/Agr/2025 Assessment Year: 2017-18 K S Convent School, Vs. ITO, Ward 2(1)(5), Churkhi Orai-285001 Road, Orai-285001 PAN :AACTK9860G (Appellant) (Respondent) Assessee by Shri. Adarsh Nigam, Adv. Department by Shri Anil Kumar, Sr (DR) Date of hearing 07.07.2026 Date of pronouncement 07.07.2026 ORDER PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 28.11.2024 passed in appeal No CIT(A), Kanpur-2/10383/2019- 20 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, confirming the addition of Rs. 15,43,500/- as unexplained deposits, made vide assessment order dated 12.12.2019 passed u/s 144 of the Act.

ITA No.617/Agr/2025

We have heard both the parties and perused the material available on record. 3. We notice that the assessee filed this second appeal on 29.12.2025 against the impugned order dated 28.11.2024 by a delay of about 333 days. The reasons mentioned in the application for condonation of delay are that, the assessee is technologically challenged, and assessee’s CA being busy due to the demise of his relative, did not inform the assessee about the impugned order. Affidavit has been filed by the assessee in support of delay condonation application. The aforesaid reasons supported with uncontroverted affidavit are sufficient. We deem it just and proper to condone the said delay in filing this appeal. The delay is accordingly condoned. The appeal is admitted for hearing. 4. It transpires form the perusal of records that notices on 14.01.2021, 23.08.2023,13.03.2024 and 22.11.2024 were issued by the first appellate authority to the assessee. However, the assessee did not respond in compliance thereof. The ld CIT(A) was thus compelled to pass ex-parte impugned order. It is further noticed that during the assessment proceedings also the assessee did not respond to the notices served by the Assessing Officer. The non-cooperative conduct of the assessee cannot be appreciated. In the interest of justice, we

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ITA No.617/Agr/2025

deem it just and appropriate to restore the matter back to the file of ld AO for fresh adjudication on merits. We, further, direct the assessee to be diligent and cooperative in attending the hearings and making submissions before the ld AO for the expeditious and effective disposal. Needless to say that ld AO shall ensure the observance of the principles of natural justice. The appeal is liable to be allowed for statistical purposes. 5. In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the Open Court on- 07.07.2026

Sd/- Sd/- (BRAJESH KUMAR SINGH) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated: 09.07.2026 *AS, PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra

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