NEHA PANDEY,JHANSI vs. WARD 2(3)(5), JHANSI

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ITA 138/AGR/2026Status: DisposedITAT Agra18 May 2026AY 2017-182 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals. It set aside the ex parte orders passed by the lower authorities and restored the appeals to the Assessing Officer for de novo adjudication.

What were the facts?

The assessee filed appeals before the ITAT with a significant delay. The lower authorities had passed ex parte orders without ensuring the assessee's presence.

What were the issues?

Whether the ex parte assessment orders passed without affording the assessee a proper opportunity of being heard are valid. Whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH “SMC”: AGRA

Before: SHRI M. BALAGANESH

For Appellant: Shri Divyansh Kesarwani, CA
For Respondent: Shri Anil Kumar, Sr. DR
Hearing: 18/05/2026Pronounced: 18/05/2026
1.

The appeal in ITA Nos. 137 & 138/AGR/2026 for AYs 2016-17 and 2017-18, arises out of the order of the ld National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 11.07.2025 against the order of assessment passed u/s 147 r.w.s. 144 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 26.04.2023 by the Assessing Officer, ITO, Ward-2(3)(5), Jhansi (hereinafter referred to as ‘ld. AO’).

2.

2. At the outset, I find that there is a delay in filing of appeals before me by the assessee by 139 days and 170 days for AYs 2016-17 and 2017- 18 respectively. Considering the reasons adduced in the condonation petition, I am inclined to condone the delay in the interest of substantial justice and admit the appeals for adjudication.

3.

On perusal of the orders of the lower authorities, I find that both the orders were passed ex parte without securing the presence of the Page | 1

ITA Nos. 137 & 138/AGR/2026 Neha Pandey

assessee. Hence in the interest of justice and fairplay, I deem it fit and appropriate to restore these appeals to the file of the learned AO for denovo adjudication in accordance with law qua the issues in dispute before me. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is at liberty to furnish fresh evidences, if any, in support of her contentions. The assessee is also directed to co-operate with the learned AO for expeditious disposal of the set aside assessment proceedings by not taking unwarranted adjournments except due to exceptional or bonafide circumstances. With these observations, the grounds raised by the assessee are allowed for statistical purposes.

4.

In the result, both the appeals of the assessee are allowed for statistical purposes.

Order pronounced in the open court on 18/05/2026.

-Sd/- (M. BALAGANESH) ACCOUNTANT MEMBER Dated: 19/05/2026 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, AGRA BENCH

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