RAJ KUMAR JAIN,KOTA vs. ITO, 2(1)(2), AGRA, AGRA

ITA 522/AGR/2026Status: DisposedITAT Agra30 September 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal in the interest of justice. It restored the matter to the CIT(A) for a fresh decision on merits, emphasizing the need for substantial compliance with natural justice principles.

What were the facts?

The assessee filed an appeal with a significant delay, citing non-receipt of hearing notices due to an incorrect email ID of the previous counsel. The CIT(A) had dismissed the assessee's appeal ex-parte for non-compliance with notices.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without affording proper opportunity of hearing to the assessee, and if the delay in filing the appeal should be condoned.

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 Prakash Chandra Parwal, CA
Hearing: 02.09.2026Pronounced: 02.09.2026

PER: BRAJESH KUMAR SINGH, A.M.

This appeal is directed against the impugned order dated 10.11.2025 passed in appeal No NFAC/2017-18/10236720 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. 2018-19, wherein ld. CIT (A) has dismissed assessee’s appeal ex-parte.

2.

At the very outset, it is noticed that this second appeal has been filed on 11.06.2026 by a delay of about 132 days. Assessee has filed delay condonation application stating that due to hearing notices being sent to the e-mail ID of his previous counsel, the a

The order continues below.

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