NANAKCHAND BAINIVAL,CHHATA vs. ITO, MATHURA

ITA 551/AGR/2026Status: DisposedITAT Agra31 August 2026AY 2024-20253 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had issued notices, but the assessee did not respond. However, in the interest of justice, the matter was restored to the CIT(A) for fresh adjudication on merits, with a direction for the assessee to be cooperative.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte, confirming an addition of Rs. 53,57,065/-. The assessee contended that they were not given an adequate opportunity of hearing.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without affording adequate opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (DB

Before: SUNIL KUMAR SINGH & BRAJESH KUMAR SINGH

For Appellant: Shri Amit Agarwal, CA
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 29.05.2026 passed in appeal No NFAC/2023-24/10559102 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. 2024-25, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte, confirming addition of Rs. 53,57,065/- made vide assessment order dated 29.01.2026 passed u/s 143(3) of the Act.

2.

Appellant assessee has preferred this second appeal on the ground that ld CIT(A) has erred in confirming the said additions contrary to law without affording adequate opportunity of

The order continues below.

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