SADHANA GOYAL,AGRA vs. ITO, WARD-1(1)(2), AGRA

ITA 534/AGR/2026Status: DisposedITAT Agra29 September 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee did not respond to multiple notices from the CIT(A), leading to an ex-parte order. However, in the interest of justice, the matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte, confirming an addition of Rs. 1,17,35,555/- for bogus purchases. The assessee contended that the CIT(A) failed to provide sufficient opportunity for hearing.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without affording sufficient opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Harsh Agarwal, CA
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 29.09.2026Pronounced: 29.09.2026

PER:SUNIL KUMAR SINGH, J.M.

This appeal is directed against the impugned order dated 07.05.2026 passed in appeal No NFAC/2019-20/10561259 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. 2020-21, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte, confirming the addition of Rs. 1,17,35,555/- as bogus purchases and added in the total income of the assessee, vide assessment order dated 28.01.2026 passed u/s 147 r.w.s 144B of the Act.

2.

Aggrieved, assessee preferred an appeal against the assessment order, which was dismissed by ld CIT(A) as ex-parte.

3.

This second appeal has been preferred by the assessee on the

The order continues below.

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