LAKHAN PAL,JHANSI vs. INCOME TAX OFFICER, JHANSI

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ITA 209/AGR/2026Status: 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 ITAT condoned the delay in filing the appeal, citing the assessee's illiteracy and the previous counsel's negligence. The tribunal restored the matter to the AO for fresh adjudication, directing the assessee to cooperate.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) sustaining an addition of Rs. 10,85,000/-. The assessee filed a second appeal before the ITAT with a significant delay.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the matter should be remanded to the AO for fresh adjudication due to ex-parte proceedings.

Which sections of the Income-tax Act were involved?

Section 69A,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. Sanjeev Agarwal, CA
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. 209/Agr/2026 Assessment Year: 2017-18 Lakhan Pal, Vs. ITO, Aayakar Bhawan, Civil 184 Lahar Grid Hasari, Jhansi- Lines, Jhansi-284001 284001. PAN :CPJPP5468M (Appellant) (Respondent) Assessee by Shri. Sanjeev Agarwal, CA. 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 17.08.2023 passed in appeal No CIT(Appeal) 2, Agra/10847/2019-20 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 first appeal ex- parte, sustaining the addition of Rs. 10,85,000/- as unexplained investment u/s 69A of the Act, made u/s 144 of the Act by AO.

ITA No.209/Agr/2026

2.

We have heard both the parties and perused the material available on record. 3. We notice that the assessee filed this second appeal on 07.03.2026 against the impugned order dated 17.08.2023 by a delay of about 858 days. The reasons mentioned in the application for condonation of delay are that, the assessee is totally illiterate and had handed over his file to his previous counsel, who had misplaced the file and had not pursued the case before ld CIT(A). Assessee then engaged another counsel who informed him about the appeal being time barred. 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. 4. It transpires form the perusal of records that notices on 27.02.2023, 17.07.2023 and 27.07.2023 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 the assessment has been passed u/s 144 of the Act. The non-cooperative conduct of the assessee cannot be appreciated. However, in the interest of

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ITA No.209/Agr/2026

justice, we 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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