VINOD KUMAR AGRAWAL,MATHURA vs. ITO, WARD-1(3)(1), MATHURA

ITA 131/AGR/2026Status: DisposedITAT Agra25 August 2026AY 2014-153 pages
AI SummaryAllowed

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal before it. The Tribunal restored the matter to the CIT(A) for fresh adjudication on merits, directing the assessee to cooperate.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-compliance with notices. The assessee then filed an appeal before the ITAT with a delay, citing unfamiliarity with DSC filing requirements.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte, and whether the matter should be remanded for fresh adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 69,Section 147,Section 144,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 Anurag Sinha, Adv
For Respondent: Dr. Sangeeta Yadav, CIT (DR)
Hearing: 06.07.2026Pronounced: 06.07.2026

PER: BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER This appeal is directed against the impugned order dated 28.11.2025 passed in appeal No NFAC/2013-14/10259858 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. 2018-19, wherein ld. CIT(A) has dismissed assessee’s appeal ex-parte.

2.

There is a delay of 16 days in filing this appeal before us. In this regard, the assessee has filed a delay condonation application stating that the assessee was not aware regarding the recent procedural amendment requiring appeals before the Tribunal to be filed using a Digital Signature Certificate (DSC) and the time taken to o

The order continues below.

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