JOGESHWAR SINGH PARMAR,AGRA vs. INCOME TAX OFFICER, WARD 2(1)(1), AGRA

ITA 312/AGR/2026Status: DisposedITAT Agra06 July 2026AY 2012-133 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay due to the assessee's explanation and restored the matter to the Assessing Officer for fresh adjudication on merits, ensuring principles of natural justice are followed.

What were the facts?

The assessee filed an appeal before the ITAT with a significant delay, citing technological challenges and unawareness of the CIT(A)'s ex-parte order. The assessee also remained non-compliant before the Assessing Officer and the CIT(A).

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) without considering the merits should be set aside.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,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 Rakesh Kumar Jain, CA
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 13.02.2025 passed in appeal No CIT(Appeal) 2, Agra/10372/2019-20 by the Addl/JCIT(A), Raipur (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. 2012-13, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte.

2.

At the very outset, we find that this appeal was filed before this tribunal against the impugned order dated 13.02.2025 by a delay of about 343 days. The ground taken by the assessee before the tribunal is that the said delay was caused as the assessee is technologically challenged and only upon intimation from his tax consultant, assessee cam

The order continues below.

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