SHIVRAM MISHRA,MAINPURI vs. ITO WARD 4(2)(4), MAINPURI,UP

ITA 530/AGR/2026Status: DisposedITAT Agra31 August 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to the assessee's claim of improper service. However, due to the assessee's non-cooperative conduct and ex-parte orders at both the lower levels, the matter was restored to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee filed a second appeal with a significant delay, claiming the impugned order was not properly served. The assessee also failed to respond during the first appellate proceedings, leading to an ex-parte order.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the matter should be restored to the Assessing Officer for fresh adjudication due to the assessee's non-cooperation.

Which sections of the Income-tax Act were involved?

Section 250,Section 282

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (SMC

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Rajat Dhakad, CA
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 31.08.2026Pronounced: 31.08.2026

PER:BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER

This appeal is directed against the impugned order dated 25.03.2025 passed in appeal No NFAC/2017-18/10023186 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.

2.

At the very outset, according to registry’s report, we note that the assessee filed this second appeal on 20.06.2026 against the impugned order dated 25.03.2025 by a delay of about 385 days. The reasons mentioned in the application for condonation of delay are that, the impugned order was uploaded on E-portal and was not served by other modes as specified u/s 282 of t

The order continues below.

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