SWASTIK EDUCATIONAL SOCIAL WELFARE SOCIETY,GWALIOR vs. DEPUTY COMMISSIONER OF INCOME TAX, RANGE 1(1), GWALIOR, GWALIOR

ITA 586/AGR/2026Status: DisposedITAT Agra31 August 2026AY 2018-195 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals. For the quantum appeal, it was restored to the AO for fresh adjudication on merits after affording an adequate opportunity of hearing. The penalty appeals were allowed as a consequence.

What were the facts?

The assessee filed appeals with a significant delay, citing non-receipt of orders. The CIT(A) had dismissed the assessee's appeal ex-parte due to non-compliance with notices, and subsequently confirmed penalty orders ex-parte.

What were the issues?

Whether the CIT(A) erred in passing ex-parte orders without affording a proper opportunity of hearing, and the consequential impact on penalty levies.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250,Section 271AAC(1),Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(DB

Before: AND BRAJESH KUMAR SINGH

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

PER: SUNIL KUMAR SINGH, J.M.

The facts and issues involved in these appeals are almost identical, hence, for the sake of convenience and brevity, these appeals are being decided by this common order. The facts of ITA No. 585/Agr/2026 are only being narrated as under.

2.

According to registry’s report, the assessee filed all these three appeals on 27.07.2026 against the impugned orders each dated 04.07.2025 passed in appeal Nos. NFAC/2017-18/10247642, NFAC/2017-

ITA No.585,586 & 587/Agr/2026

18/10302471 and NFAC/2017-18/10302472 respectively, by a delay of about 300 days each. The common reasons

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →