NEETU MAHESHWARI,AGRA vs. JURISDICTIONAL ASSESSING OFFICER, WARD 1(1)(2), AGRA
What did the Tribunal hold?
The Tribunal found that the CIT(A) had dismissed the appeal without deciding the issue on merit. In the interest of justice, the Tribunal restored the matter to the CIT(A) to decide the issue on merit after granting the assessee an adequate opportunity of being heard.
What were the facts?
The assessee's appeals were dismissed by the CIT(A) in limine for non-prosecution, despite multiple opportunities. The assessee contended that there were reasons for their absence and requested a remand for a hearing on merit.
What were the issues?
Whether the CIT(A) was justified in dismissing the appeal in limine without deciding the merits, and whether the assessee should be granted another opportunity to be heard.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRABENCH ‘SMC’: AGRA.
Before: SHRIS.RIFAUR RAHMAN & SHRI SUNIL KUMAR SINGH
In the result, the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open court on this day of 28th October, 2025.
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