RAVI KUMAR JAIN,GURGAON vs. JURSDICTIONAL ASSESSING OFFICER, WARD 1(1)(2), AGRA

ITA 210/AGR/2026Status: DisposedITAT Agra30 September 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(A) for a fresh decision on merits. This was done to provide the assessee with another opportunity and ensure compliance with the principles of natural justice.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte. The CIT(A) noted that the assessee had only filed an adjournment letter and no satisfactory reply or supporting documents were provided.

What were the issues?

Whether the CIT(A) properly afforded an opportunity of hearing to the assessee before passing an ex-parte order.

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: Ms. Sangeeta Yadav, CIT (DR)
Hearing: 17.09.2026Pronounced: 17.09.2026

PER: BRAJESH KUMAR SINGH, A.M.

This appeal is directed against the impugned order dated 09.01.2026 passed in appeal No NFAC/2016-17/10227178 by the NFAC (hereinafter referred to as the Commissioner of Income Tax), u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2017-18, wherein ld. CIT (A) has dismissed assessee’s appeal ex-parte.

2.

Appellant assessee has preferred this second appeal on the various grounds including the one that ld. CIT(A) has passed the impugned order without affording proper opportunity of hearing to the assessee.

3.

Heard ld. representative for the appellant assessee and

The order continues below.

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