RAMMILAN YADAV,SHIVPURI vs. INCOME TAX OFFICER ASHOK NAGAR, GWALIOR

ITA 327/AGR/2026Status: DisposedITAT Agra06 July 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the CIT(A) had not passed an order on merits. In the interest of justice, 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 failed to appear before the CIT(A) despite multiple notices, leading to an ex-parte dismissal of their appeal. The Assessing Officer had completed the assessment ex-parte at a high income based on unexplained cash withdrawals.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without considering the merits, and whether the assessee's non-compliance justified the ex-parte order.

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(DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Sanjeev Agarwal, CA
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 23.06.2026Pronounced: 23.06.2026

PER:BRAJESH KUMAR SINGH, A.M.

This appeal is directed against the impugned order dated 12.03.2026 passed in appeal No NFAC/2017-18/10452115 by the ld. Commissioner of Income Tax(Appeals), 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. 2018-19, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte.

2.

In this case the assessment was completed u/s 144/147 of the Act at a total income of Rs. 2,06,20,975/- on the ground that according to the Assessing Officer the assessee could not give any valid explanation on cash withdrawals amounting to Rs. 2,06,09,000/- from State Bank of India, A/C no.36211262177,

The order continues below.

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