SEEMA TRIPATHI,JHANSI vs. ACIT/DCIT CEN CIR , AGRA

ITA 499/AGR/2026Status: DisposedITAT Agra31 August 2026AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to the assessee's explanation. The Tribunal restored the matter back to the Assessing Officer for fresh adjudication on merits, directing the assessee to be cooperative.

What were the facts?

The assessee filed a second appeal with a significant delay of 913 days. The assessee's representative did not appear during the first appellate stage, leading to an ex-parte order by the CIT(A). The assessment order was also passed ex-parte.

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) should be set aside for fresh adjudication.

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 (DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Rajiv Gupta, Adv
For Respondent: Ms. Sangeeta Yadav, CIT (DR)
Hearing: 31.08.2026Pronounced: 31.08.2026

PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 29.09.2023 passed in appeal No CIT(A)-IV/KNP/10796/2015-16 by the ld. Commissioner of Income Tax, Kanpur [(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. 2016-17, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte.

2.

At the very outset, according to registry’s report, we note that the assessee filed this second appeal on 31.05.2026 against the impugned order dated 29.09.2023 by a delay of about 913 days. The reasons mentioned in the application for condonation of delay are that, the assessee is a teacher who came t

The order continues below.

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