PRADEEP SHIVHARE,GWALIOR vs. ACIT CIRCLE-3 GWALIOR, GWALIOR

ITA 397/AGR/2025Status: DisposedITAT Agra28 October 2025AY 2007-08Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)1 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had dismissed the appeal without deciding on merits, relying solely on the AO's ex-parte order. In the interest of justice, the Tribunal decided to grant the assessee one more opportunity to present their case.

What were the facts?

The assessee's appeals were dismissed by the CIT(A) in limine for not pursuing them despite multiple opportunities. The assessee argued that there were valid reasons for non-appearance and requested a remand for a decision on merits.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal without deciding on merits due to the assessee's non-appearance, and if a remand is appropriate to allow the assessee to be heard.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRABENCH ‘DB’: AGRA.

Before: SHRIS.RIFAUR RAHMAN & SHRI SUNIL KUMAR SINGH

For Appellant: Shri Rajendra Sharma, Advocate

For Respondent: Shri Arun Kumar Yadav, CITDR

Hearing: 15.10.2025

In the result, the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open court on this 28th day of October, 2025.

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