MANOJ GUPTA,AGRA vs. ITO WARD 2(1)(1), AGRA

ITA 517/AGR/2026Status: HeardITAT Agra31 August 2026AY 2017-20183 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal. While acknowledging the assessee's non-cooperative conduct, the Tribunal restored the matter to the CIT(A) for fresh adjudication on merits to ensure principles of natural justice are followed.

What were the facts?

The assessee filed a second appeal before the ITAT with a delay of 161 days due to the father of their counsel undergoing cancer treatment. The CIT(A) had dismissed the assessee's appeal ex-parte, confirming additions of Rs. 8,45,000/- and Rs. 12,12,701/-.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without adhering to principles of natural justice, and whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 250,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (SMC

Before: SUNIL KUMAR SINGH & BRAJESH KUMAR SINGH

For Appellant: Shri Anurag Sinha, Adv
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 31.08.2026Pronounced: 31.08.2026

PER: SUNIL KUMAR SINGH, J.M.

This appeal is directed against the impugned order dated 24.10.2025 passed in appeal No NFAC/2016-17/10274923 by the ld. Commissioner of Income Tax/ National Faceless Appeal Centre (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. 2017-18, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte, confirming the additions of Rs. 8,45,000/- as undisclosed income and Rs. 12,12,701/- as unexplained cash credit made vide assessment order dated 24.05.2023 passed u/s 147 of the Act.

2.

At the very outset, we notice that, according to registry’s report, the assessee filed this second appeal on 10.06.2026 against

The order continues below.

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