PRASHANT GUPTA,TRANS YAMUNA COLONY, AGRA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, AGRA, SANJAY PLACE, AGRA

ITA 376/AGR/2026Status: DisposedITAT Agra25 June 2026AY 2019-20203 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the matters to the CIT(A) for fresh adjudication on merits, directing the assessee to be cooperative and the CIT(A) to ensure principles of natural justice are followed.

What were the facts?

The assessee's appeals before the CIT(A) were dismissed ex-parte for non-compliance with notices. The assessee contended that they were not afforded a proper opportunity of hearing.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without affording a proper opportunity of hearing to the assessee.

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: SHRI SUNIL KUMAR SINGH & SHRI BRAJESH KUMAR SINGH

For Appellant: Shri Rohti Singhal, CA
For Respondent: Dr. Sangeeta Yadav, CIT (DR)
Hearing: 25.06.2026Pronounced: 25.06.2026

PER: SUNIL KUMAR SINGH, J.M.

The facts and issues involved in both 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. 376/Agr/2026 are only being narrated hereunder:-

2.

This appeal is directed against the impugned order dated 05.02.2026 passed in appeal No CIT(A)-IV/KNP/11407/2018-19 by the ld. Commissioner of- Income Tax, Kanpur (hereinafter referred to as the “CIT(A) u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the ITA No.376&377/Agr/2026

“Act”) for the A.Y. 2019-20, wherein ld CIT(A) has dismissed assessee’s appeal e

The order continues below.

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