What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to the uncontroverted affidavit. While acknowledging the assessee's lack of diligence, the Tribunal, in the interest of justice, set aside the ex-parte order and remitted the matter back to the CIT(A) for adjudication on merits, granting a last opportunity to the assessee.

The assessee filed a second appeal before the ITAT with a significant delay. The assessee claimed to have no access to the registered email ID and only became aware of the ex-parte order passed by the CIT(A) when contacted by the department for demand payment.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the ex-parte order passed by the CIT(A) should be set aside to allow adjudication on merits.

Rajni, Agra vs ITO | s.250 | ITAT Agra 2026

Income Tax Appellate Tribunal, AGRA (DB

Before: SHRI S RIFAUR RAHMAN & SHRI SUNIL KUMAR SINGH

For Appellant: Ms. Prarthana Jalan, CA

For Respondent: Shri Harsh Siddharth Gautam, Sr. DR

Hearing: 21.04.2026Pronounced: 21.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (DB) BENCH, AGRA BEFORE: SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 119/Agr/2026 Assessment Year: 2017-18 Rajni Vs. ITO Ward 2(1)2, 1/207, Pipal Mandi Aaykar Bhawan Sanjay Place Agra - 282 004 Agra - 282 002 PAN : BQMPR3427B (Appellant) (Respondent) Assessee by Ms. Prarthana Jalan, CA Department by Shri Harsh Siddharth Gautam, Sr. DR Date of hearing 21.04.2026 Date of pronouncement 21.04.2026 ORDER

PER: SUNIL KUMAR SINGH, JM. This appeal has been preferred against the impugned order dated 24.07.2024 passed in Appeal no. NFAC/2016-17/10137239 by the Ld. Commissioner of Income tax(Appeals)/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 "Act"] for the Assessment Year A.Y. 2017-18, wherein learned CIT(A) has dismissed assessee's first appeal exparte. 2. Perused the records and heard Ld. Representative for the appellant assessee and Ld. Sr DR for the respondent revenue.

ITA No. 119/Agr/2026

At the very out set, we notice that the assessee filed this second appeal on 11/02/2026 against the impugned order dated 24.07.2024 passed by Ld. CIT(A), by a delay of about 499 days. The reasons mentioned in the application for condonation of delay are that the email id registered on the portal was not of the appellant and had no access to electronic communication sent by department. The appellant assessee came to know about the passing of the impugned order only when she received a call from the department regarding payment of demand. The application is supported by the uncontroverted affidavit. The above said cause supported with uncontroverted affidavit is deemed as sufficient. We, accordingly condone the delay in filing this appeal. 4. It transpires from the perusal of impugned order that the assessee did not respond to the various opportunities provided by the first appellate authority. Such a reluctant attitude of the assessee cannot be appreciated. Learned CIT(A), passed ex-parte impugned order under compulsion. However, in the interest of justice and fair play, we deem it just and appropriate to afford last opportunity to the assessee and remit the matter back to the file of learned CIT(A) for adjudication on merits. We further direct the assessee to be diligent and cooperative in attending the hearings and making submissions before the learned CIT(A) for the expeditious and effective disposal. Assessee shall refrain from seeking any adjournment but 2 | P a g e

ITA No. 119/Agr/2026

for compelling and unavoidable circumstances. Needless to say that learned CIT(A) shall ensure the observance of the principles of natural justice. It is made clear that we have not made any observation in respect of the merits of the case. The appeal is liable to be allowed for statistical purposes. 5. In the result, the appeal is allowed for statistical purposes. The impugned order dated 24.07.2024 is set aside. Order pronounced on 21.04.2026

Sd- Sd- (S RIFAUR RAHMAN) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated: 22.04.2026 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra

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RAJNI,AGRA vs. ITO WARD 2(1)2, AGRA

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