ITAT Allahabad Judgments — January 2026

Despite a significant lapse of time, the appellant failed to rectify the noted defects. The appeal was therefore dismissed in limine, without considering the merits of the case.

The CIT(A) passed the appellate order without providing a reasonable opportunity to the assessee and without passing a speaking order. The order was not in adherence to Section 250(6) of the Income Tax Act.

The Tribunal found that the CIT(A) passed the impugned appellate order in a summary manner without providing a reasonable opportunity to the assessee and without adhering to the provisions of section 250(6) of the I. T. Act. Therefore, the order of the CIT(A) was set aside.