SURESH KUMAR SHARMA,JAIPUR vs. ITO WARD 1(1), JAIPUR, JAIPUR

IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR “SMC” BENCH, JAIPUR (PHYSICAL HEARING) BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No: 464/JPR/2026 Assessment Year: 2019-20

Suresh Kumar Sharma The ITO, 45, Hanuman Kothi Ward-1(1), Vs Bhudharapura Sarna Jaipur. (Respondent) Chod Kishanpura, Jaipur. PAN: KDFPS9614Q (Appellant)

Assessee Represented: None Revenue Represented: Ms. Aarti Rawat, Addl.CIT Date of hearing : 20-08-2026 Date of pronouncement : 03-09-2026 ORDER PER : KULDIP SINGH, JUDICIAL MEMBER:-

The Appellant, Suresh Kumar Sharma (hereinafter referred to as the “Assessee”) by filing the present appeal, sought to set aside the impugned order dated 30.09.2025 passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘CIT(A)’] qua assessment year 2019-20 on the grounds inter-alia that:- “1. The impugned assessment order u/s 147 rws 144 RWS 144B of the I.T. Act, 1961 dated 12.03.2024as well as the notices u/s 148/148A(b)/148A(d) and proceedings or action so taken u/s 147/148 by the Ld. AO and upheld by

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the Ld. CIT(A) are illegal, bad in law. barred by limitation, without jurisdiction, without approval/satisfaction from the proper or competent authority, against the principle of natural justice and various other reasons or and further contrary to the real facts of the case hence the same may kindly be quashed.

1.2. The Id. CIT(A) has grossly erred in law as well as on the facts of the case in passing exparty order without providing adequate and reasonable opportunity of being heard in the gross breach of law. Also erred in not seeing the merit of the case. Hence the additions so made by the Id. AO may kindly be quashed and delete.

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CIT(A) are ex-parte and no notice has ever been served on the assessee. So we find it “sufficient cause” to condone the delay of 90 days in filing the present appeal, which is being heard on merits. 4. Briefly stated, facts necessary for consideration and adjudication of the issue at hand are: Assessee has not filed its return of income for A.Y. 2019-20. On the basis of information available with the Revenue department it is noticed that assessee has deposited Rs. 13,05,000/- and Rs. 13,42,000/- in cash in his account maintained with Allahabad Bank on 13.04.2018 and 29.03.2019 respectively. The assessee was given notice u/s 148A(b) of the Act but no reply was filed, thereafter order u/s 148A(d) of the Act was passed. The assessee has not filed the return of income even in response to notice u/s 148 of the Act. The assessee has not even filed reply to the notice issued u/s 142(1) of the Act. So the Assessing Officer proceeded to pass assessment order u/s 144 of the Act by making addition of Rs. 26,47,000/- under section 69 of the Act. 5. Assessee carried the matter before Ld. CIT(A) by way of filing appeal, who has dismissed the appeal on the ground of non persecution by the assessee. The assessee after filing the present

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appeal has not preferred to appear before the Tribunal despite receipt of notices issued to him. Keeping in view the facts and circumstances of the case, the Bench has decided to dispose off the appeal on the basis of material available on record with the assistance of the Ld. DR for the Revenue. 6. Feeling aggrieved with the impugned order passed by the Ld. CIT(A), assessee has come up before the Tribunal by way of filing the present appeal. 7. We have heard the Ld. DR for the Revenue and perused the record available on file. 8. Bare perusal of the assessment order as well as impugned order passed by Ld. CIT(A) goes to prove that the assessee for the reasons best to known to him has failed to appear before AO as well as Ld. CIT(A) and consequently, assessment order as well as Ld. CIT(A) appeal order has been passed ex-parte for want of prosecution. Even assessee has not come up before the Tribunal. 9. When assessee is ex-parte both at the stage of assessment proceedings as well as first appellate proceedings and in any case the appeal is to be remanded back for decision on merits, no purpose would be served by keeping the appeal pending as facts are

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clear from the record. So the Bench has decided to dispose off this appeal in the absence of the assessee as it would also not cause any prejudice to him. 10. Keeping in view the facts and circumstances of the case and in the interest of justice one last opportunity is given to the assessee to present his case before Ld. CIT(A), before to whom, three opportunities were granted but it is not brought on record if the notices were served upon the assessee or not. So we hereby set aside the impugned order passed by Ld. CIT(A) to be decided afresh after issuing fresh notice in psychical form to the assessee. 11. Resultantly, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 03/09/2026.

Sd/- Sd/- (ANNAPURNA GUPTA) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Jaipur Dated:- 03/09/2026. *Santosh. Copy of the order forwarded to: 1. The Appellant- 2. The Respondent- 3. CIT

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Asst. Registrar