VINOD KUMAR SONI,CHHATARPUR vs. ITO 1(1), GWALIOR, GWALIOR

ITA 340/AGR/2026Status: DisposedITAT Agra25 June 2026AY 2015-163 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, acknowledging the assessee's medical condition supported by an affidavit. The matter was restored to the file of the CIT(A) for fresh adjudication on merits, with a direction for the assessee to cooperate.

What were the facts?

The assessee filed an appeal with a significant delay of 353 days, citing mental health issues and ongoing medical treatment. The lower appellate authority had dismissed the assessee's appeal ex-parte due to non-compliance with notices.

What were the issues?

Whether the delay in filing the appeal should be condoned due to the assessee's medical condition. Whether the ex-parte order passed by the CIT(A) should be set aside and the matter remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Rakesh Choudhary, Adv & Shri
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 25.06.2026Pronounced: 25.06.2026

PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 28.02.2025 passed in appeal No CIT(A), Gwalior/10308/2017-18 by the ld. Commissioner of Income Tax, Chennai (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. 2015-16, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte.

2.

We have heard both the parties and perused the material available on record.

3.

We notice that the assessee filed this second appeal on 18.04.2026 against the impugned order dated 28.02.2025 by a delay of about 353 days. The reasons mentioned in the application for condonation of delay a

The order continues below.

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