HOTEL RAJ REGENCY,MAINPURI vs. ASSESSING OFFICER, MAINPURI

ITA 254/AGR/2026Status: DisposedITAT Agra06 July 2026AY 2011-123 pages

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It found that the CIT(A) had not decided the appeal on merits and therefore restored the matter for fresh adjudication.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 23 days due to a medical condition. The CIT(A) had dismissed the assessee's appeal ex-parte due to non-compliance with notices.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without deciding on merits, and if the delay in filing the appeal should be condoned.

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(SMC

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Shobhit Jain, Adv. Adjournment application is rejected

For Respondent: Shri Anil Kumar, Sr (DR)

Hearing: 22.06.2026Pronounced: 22.06.2026

PER:BRAJESH KUMAR SINGH, A.M.

This appeal is directed against the impugned order dated 17.12.2025 passed in appeal No NFAC/2010-11/10215013 by the ld. Addl/JCIT(A)- Chandigarh (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. 2011-12, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte.

At the very outset, we find that this appeal was filed before this tribunal against the impugned order dated 17.12.2025 by a delay of about 23 days. The ground taken by the assessee before the tribunal is that the said delay was caused due to assessee’s serious medical condition where a

The order continues below.

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