ARUN PRATAP SINGH KUSHWAH,GWALIOR vs. INCOME TAX OFFICER,WARD 2(1),GWALIOR, GWALIOR

ITA 600/AGR/2026Status: DisposedITAT Agra30 September 2026AY 2024-253 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that while the assessee's conduct was not cooperative, in the interest of justice, the matter should be restored to the AO for a fresh assessment. The appeal was allowed for statistical purposes.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-compliance with notices. The assessment order itself was also passed ex-parte under Section 144 of the Act.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without affording proper opportunity of hearing, and if the matter should be remanded for fresh assessment.

Which sections of the Income-tax Act were involved?

Section 250,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (SMC

Before: SUNIL KUMAR SINGH & BRAJESH KUMAR SINGH

For Appellant: Shri Prateek Sehgal, Adv
For Respondent: Shri Anil Kumar, Sr. (DR)
Hearing: 15.09.2026Pronounced: 15.09.2026

PER: BRAJESH KUMAR SINGH, A.M.

This appeal is directed against the impugned order dated 24.06.2026 passed in appeal No NFAC/2023-24/10562279 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. 2024-25, 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 confirmed the assessment order without affording proper opportunity of hearing to the assessee.

3.

Adjournment appli

The order continues below.

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