FIROZABAD DUGDH UTPADAK SAHKARI SANGH LIMITED,FIROZABAD vs. ITO, CIRCLE 2(1)(1), AGRA

ITA 375/AGR/2026Status: DisposedITAT Agra25 June 2026AY 2016-173 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, citing the assessee's uncontroverted affidavit regarding technological challenges. The matter was restored to the file of the CIT(A) for fresh adjudication on merits, with a direction for the assessee to be cooperative and for the CIT(A) to ensure natural justice.

What were the facts?

The assessee filed a second appeal before the ITAT with a significant delay of approximately 150 days. The assessee cited technological challenges in receiving digital orders as the reason for the delay. 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 technological challenges. 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 Rajesh Malhotra, CA
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 23.09.2025 passed in appeal No CIT(Appeal)2, Agra/10488/2018-19 by the ld. Commissioner of Income Tax/ 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. 2016-17, 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 29.04.2026 against the impugned order dated 23.09.2025 by a delay of about 150 days. The reasons mentioned in the application for condonation of delay are that, the assessee was served wi

The order continues below.

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