S.K SINGH,AGRA vs. ITO, WARD 1(1)(2), AGRA

ITA 355/AGR/2026Status: DisposedITAT Agra25 June 2026AY 2018-193 pages

AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal, finding the reason for delay to be sufficient. The tribunal restored the matter to the CIT(A) for fresh adjudication on merits, emphasizing the need for the assessee to be cooperative and for the CIT(A) to ensure natural justice.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-compliance with notices. The assessee's current appeal to the ITAT was filed with a significant delay, attributed to the assessee's unfamiliarity with digital notices.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without affording a proper opportunity of hearing, and whether the delay in filing the appeal should be condoned.

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 (SMC

Before: SHRI SUNIL KUMAR SINGH & SHRI BRAJESH KUMAR SINGH

For Appellant: Shri Rajesh Malhotra, CA

For Respondent: Shri Anil Kumar, Sr (DR)

Hearing: 24.06.2026Pronounced: 24.06.2026

PER: SUNIL KUMAR SINGH, J.M.

This appeal is directed against the impugned order dated 02.07.2025 passed in appeal No NFAC/2017-18/10016448 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. 2018-19, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte.

At the very outset, it is noticed that according to the report submitted by the registry, the appeal is time barred by 207 days. Ld representative for the appellant assessee has drawn the attention of the bench towards assessee’s delay condonation application, wherein, it has been stated that the said delay is cau

The order continues below.

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