RAKESH CHAUDHARY,NEW DELHI vs. COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, AGRA

ITA 595/AGR/2026Status: DisposedITAT Agra31 August 2026AY 2023-243 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT noted the assessee's non-cooperative conduct but restored the matter to the CIT(A) for fresh adjudication in the interest of justice. The assessee was directed to be diligent and cooperative.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte for non-compliance. The assessee then filed a second appeal before the ITAT, alleging lack of adequate opportunity for 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 147,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Respondent: Shri Anil Kumar,Sr (DR)
Hearing: 31.08.2026Pronounced: 31.08.2026

PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated01.06.2026 passed in appeal No NFAC/2022-23/10616895 by the ld. Commissioner of Income Tax(Appeals), 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. 2023-24, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte against the assessment order dated 26.03.2026 passed u/s 147 of the Act, determining the total income of the assessee at Rs. 14,15,730/-.

2.

Assessee has preferred this second appeal on the ground that the ld CIT(A) has erred in confirming the impugned addition without affording adequate opportunity of hearing to the assessee.

3.

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