SUKHVEER SINGH DHILOW,ASHOKNAGAR vs. INCOME TAX OFFICER, ASHOK NAGAR

ITA 373/AGR/2026Status: DisposedITAT Agra30 September 2026AY 2012-133 pages
AI SummaryRemanded

What were the facts?

The assessee, a farmer, did not appear before the Assessing Officer (AO) or the CIT(A) during assessment proceedings. The AO added cash deposits and interest income to the assessee's total income under Section 144 of the Act. The CIT(A) also dismissed the assessee's appeal ex-parte.

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(A) and restored the matter to the AO for fresh assessment. This was done to provide the assessee with an opportunity to substantiate their claim of agricultural income.

What were the issues?

Whether the assessee was provided with a reasonable opportunity to present their case, and if the cash deposits were indeed from exempt agricultural income.

Which sections of the Income-tax Act were involved?

Section 148,Section 144,Section 250,Section 10(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (DB

Before: SHRI SUNIL KUMAR SINGH & SHRI BRAJESH KUMAR SINGH

Hearing: 28.09.2026Pronounced: 28.09.2026

PER : BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER: This appeal is directed against the impugned order dated 03.02.2026 passed in appeal No. NFAC/2011-12/10208852 by the ld. Commissioner of Income Tax/ 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 the “Act”) for the A.Y. 2012-13, wherein ld. CIT(A) has dismissed assessee’s appeal ex-parte.

2.

In this case, the assessee was not present during the course of hearing when the appeal was called twice for hearing. However, this case was heard with the assistance of Sr. DR. This case was reopened u/s. 148 of the Act vide notice dated 28.03.2019 on the basis of the info

The order continues below.

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