KAMAL KISHANLAL KUKREJA,NAGPUR vs. ITO WARD 1(3), NAGPUR, NAGPUR

ITA 384/NAG/2026Status: DisposedITAT Nagpur31 August 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. Considering the violations of natural justice and the ex-parte assessment, the Tribunal restored all effective issues to the file of the CIT(A) for fresh adjudication, granting a proper opportunity of hearing.

What were the facts?

The assessee's appeal against the CIT(A)'s order for AY 2018-19 was filed with a delay. The assessee contended that the CIT(A) order was passed in violation of natural justice, without personal hearing, and without considering submissions and evidence. The assessment order itself was passed ex-parte under Section 147 read with Section 144.

What were the issues?

Whether the CIT(A) order was passed in violation of principles of natural justice and whether the assessment order was validly passed.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250(6A),Section 251(1),Section 148A,Section 148,Section 151,Section 234A,Section 234B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, NAGPUR

Before: Dr. MANISH BORAD

For Appellant: Shri Krishna Gupta
For Respondent: Shri Shiv Shankar Yadav, DR (Virtual)
Hearing: 03.08.2026Pronounced: 31.08.2026

This appeal at the instance of assessee pertaining to A.Y. 2018-19 is directed against the order passed by Ld. CIT(A), NFAC, Delhi u/s 250 of the Income-tax Act, 1961 dated 13.11.2025 which is arising out of the Assessment Order passed u/s. 147 of the IT Act dated 18.03.2023. 2. Assessee has raised following grounds of appeal:-

1.

That the order passed by the Commissioner of Income Tax (Appeals) is bad in law and in violation of the principles of natural justice, inasmuch as: (a) The impugned order has been passed after an inordinate delay of approximately 13 months from the date of submission, in contravention of the p

The order continues below.

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