RAM SWAROOP,HATHRAS UTTAR PRADESH vs. WARD 4(3)(4), HATHRAS, HATHRAS

ITA 601/AGR/2026Status: DisposedITAT Agra30 September 2026AY 2020-213 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to sufficient cause shown by the assessee. However, considering the ex-parte assessment and appellate orders, the Tribunal restored the matter to the AO for a fresh assessment to provide one more opportunity to the assessee.

What were the facts?

The assessee filed an appeal with a delay of 66 days due to health issues and lack of communication from their counsel. The CIT(A) had dismissed the assessee's appeal ex-parte after the assessee failed to respond to 11 opportunities given by the first appellate authority.

What were the issues?

Whether the CIT(A) order passed ex-parte without affording proper opportunity of hearing is sustainable. Whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (DB

Before: SUNIL KUMAR SINGH & BRAJESH KUMAR SINGH

For Appellant: Shri Anup Laddha, CA
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 16.03.2026 passed in appeal No NFAC/2019-20/10503648 by the 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. 2020-21, 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 05.08.2026 by a delay of about 66 days. The assessee has prayed to condone the said delay through his delay condonation application, stating that due to severe health condition of the assessee (medical certificate attached) during

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →