ITAT Agra Judgments — August 2026

The Tribunal held that the cash sales were duly recorded in the audited books of accounts, supported by sales invoices and stock registers. The jurisdictional High Court's decision on similar facts was followed, stating that the revenue cannot substitute actual sales with estimated figures without adverse material.

The Tribunal held that substantial justice should not be denied on technicalities and that procedural law should aid justice. Therefore, the delay in filing the first appeal was condoned.

The CIT(Appeals) set aside the assessment order and remanded the matter back to the Assessing Officer for fresh assessment, providing an opportunity for hearing. The assessee appealed, arguing that the CIT(Appeals) exceeded jurisdiction. However, the Tribunal noted that the CIT(Appeals) has the power to remand under Section 251(1)(a) when the assessment order is passed under Section 144.

The Tribunal held that substantial justice should not be denied on technicalities and that procedural law is subservient to justice. They condoned the delay in filing the first appeal before the CIT(A).

The Tribunal set aside the impugned order, remitting the matter back to the Commissioner. The Commissioner is to pass a fresh order after providing the assessee with an adequate opportunity to be heard.

The Tribunal condoned the delay in filing the first appeal, stating that substantial justice should not be denied on technicalities. The matter was restored to the CIT(A) for a fresh decision on merits.

The Tribunal condoned the delay in filing the appeal and restored the matter to the CIT(A) for fresh adjudication on merits. The assessee was directed to cooperate with the proceedings.

The Tribunal noted the assessee's non-cooperative conduct but, in the interest of justice, restored the matter to the AO for fresh adjudication. The AO was directed to ensure observance of principles of natural justice.

The Tribunal held that it is appropriate to give the assessee an opportunity to file a delay condonation application before the CIT(A). The CIT(A) is directed to consider this application and pass a fresh order.

The ITAT condoned the delay in filing the appeal and restored the matter to the CIT(A) for fresh adjudication on merits. The assessee was directed to be cooperative, and the CIT(A) was instructed to ensure principles of natural justice are followed.