MANOJ AGARWAL,BANSWARA V. INCOME TAX OFFICER,WARD 4(3)(3),KASGANJ, KASGANJ

ITA 576/AGR/2025

AI Insights

The case involves an appeal by Manoj Agarwal against the order of assessment passed under section 143(3) of the Income-tax Act, 1961 by the Income Tax Officer, Ward-4(3)(3), Kasganj for the assessment year 2017-18. The appeal was initially dismissed by the JCIT(A) due to delay in filing, which was not condoned. The Tribunal found sufficient cause in the assessee's delay and directed the JCIT(A) to condone the delay and re-evaluate the case on its merits, ensuring the assessee is given a fair opportunity to present his case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 832025 (ITAT-AGRA)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 17-12-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR
• Assessee Lawyers: RAJENDRA SHARMA
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 576/AGR/2025 (Assessment Year: 2017-18) Manoj Agarwal, 3-B/19, Rati Talai, Banswara, Rajasthan Vs. Income Tax Officer, Ward-4(3)(3), Kasganj (Appellant) (Respondent) PAN: AFSPA3819E Assessee by : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue by: Shri anil Kumar, Sr. DR Date of Hearing 22/01/2026 Date of pronouncement 23/01/2026 O R D E R 1. The appeal in ITA No. 576/AGR/2025 for AY 2017-18, arises out of the order of the ADD/JCIT(A)-1, Chennai [hereinafter referred to as ‘ld. JCIT(A)’, in short] dated 21.10.2025 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 24.12.2019 by the Assessing Officer, ITO, Ward-4(3)(3), Kasganj (hereinafter referred to as ‘ld. AO’). 2. At the outset, I find that the ld JCIT(A) had not condoned the delay in filing of appeal by the assessee before him. Considering the reasons adduced in the condonation petition, I find that the assessee was prevented from sufficient cause in not filing the appeal in time before the ld JCIT(A). Hence I direct the ld JCIT(A) to condone the delay , admit the appeal of the assessee for adjudication and decide the issues in dispute afresh in accordance with law on merits. Needless to mention that the Printed from counselvise.com ITA No. 576/AGR/2025 Manoj Agarwal Page | 2 assessee be given reasonable opportunity of being heard. The assessee is at liberty to furnish further evidences and additional grounds, if any, in support of his contentions. The assessee is directed to cooperate with ld JCIT(A) for expeditious disposal of the appeal by not taking unwarranted adjournments except due to exceptional or bonafide circumstances. Hence, the grounds raised by the assessee are allowed for statistical purposes. 3. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 23/01/2026. -Sd/- (M. BALAGANESH) ACCOUNTANT MEMBER Dated: 23/01/2026 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi Printed from counselvise.com "