YOGESH KUMAR KHANDELWAL,AGRA vs. ITO, WARD-2(1)(2), AGRA

ITA 725/AGR/2026Status: DisposedITAT Agra14 October 2026AY 2024-252 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) was compelled to pass an ex-parte order due to the assessee's non-response to notices. However, noting that the original assessment order was also passed ex-parte under Section 144 of the Act, the Tribunal, in the interest of justice, deemed it appropriate to restore the matter back to the file of the Assessing Officer (AO) for a fresh assessment in accordance with the law. The Tribunal stated that the appeal was liable to be allowed for statistical purposes. No specific finding was made on the merits of the original assessment or the CIT(A)'s order, as the matter was remanded for fresh adjudication. The operative direction was to restore the case to the AO.

What were the facts?

The assessee, Yogesh Kumar Khandelwal, filed an appeal against an order dated 23.07.2026 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. This order was passed ex-parte, dismissing the assessee's appeal. The assessment year in question is 2024-25. The assessee had not responded to various notices issued by the CIT(A). The original assessment order was also passed ex-parte under Section 144 of the Income Tax Act, 1961. The appeal before the Income Tax Appellate Tribunal (ITAT) was heard on 14.10.2026 and pronounced on the same day.

What were the issues?

1. Whether the CIT(A) was justified in dismissing the assessee's appeal ex-parte, given the assessee's non-response to notices. (Question of law and fact, turning on principles of natural justice and procedural fairness). Assessee's contentions: Not recorded in the judgment. Revenue's contentions: The revenue, through the Sr. DR, likely supported the CIT(A)'s ex-parte order, highlighting the assessee's non-compliance with notices. The judgment notes the "non-cooperative conduct of the assessee" as a reason for the CIT(A)'s action.

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: SHRI SUNIL KUMAR SINGH & SHRI BRAJESH KUMAR SINGH

For Appellant: Shri Anurag Sinha, Advocate

For Respondent: Shri Anil Kumar, Sr. DR

Hearing: 14.10.2026Pronounced: 14.10.2026

PER : BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER: This appeal is directed against the impugned order dated 23.07.2026 passed in appeal No. NFAC/2023-24/10606086 by the ld. Commissioner of Income Tax (Appeals), 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.

Perused the records and heard both the parties. It transpires form the perusal of records that notices on various dates were issued by the first appellate authority to the assessee. However, the assessee did not respond in complia

The order continues below.

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