PRASHANT GUPTA,TRANS YAMUNA COLONY, AGRA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, DCIT, CC, AAYAKAR BHAWAN, SANJAY PLACE, AGRA

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (DB) BENCH, AGRA BEFORE: SUNIL KUMAR SINGH, JUDICIAL MEMBER AND BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No. 563/Agr/2026 Assessment Year: 2021-22 Prashant Gupta, Vs. DCIT, Central Circle, Aayakar Bhawan, 1st Floor, A-10, Trans Yamuna Colony, Phase-1, Agra-282006 Sanjay Place, Agra-282002 PAN : AIRPG9070H (Appellant) (Respondent) Assessee by Shri Deependra Mohan, CA Department by Ms. Sangeeta Yadav, CIT (DR) Date of hearing 01.09.2026 Date of pronouncement 01.09.2026 ORDER PER: SUNIL KUMAR SINGH, J.M.

This appeal is directed against the impugned order dated 05.02.2026 passed in appeal No CIT(A)-IV/KNP/10158/2020-21 by the ld. Commissioner of Income Tax, Kanpur [(hereinafter referred to as the “CIT(A)] u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2021-22, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte, confirming the additions made vide assessment order dated 31.12.2022 passed u/s 143(3) of the Act. 2. At the very outset, we notice that, according to registry’s report, the assessee filed this second appeal on 07.07.2026 against the impugned

ITA No.563/Agr/2026

order dated 05.02.2026 by a delay of about 68 days. The reasons mentioned in assessee’s application for condonation of delay are that, the appellant assessee had undergone fistula surgery during the relevant period and was on complete bed rest. The appeal could not thus be filed within time. The application is supported with assessee’s affidavit. In view of uncontroverted affidavit of assessee, we treat the aforesaid cause as sufficient and condone the said delay caused in filing this appeal. The said delay is accordingly condoned. The appeal is admitted for hearing. 3. Appellant assessee has preferred this second appeal on the ground that ld CIT(A) has erred in confirming the impugned additions without affording opportunity of hearing to assessee in violation of the principles of natural justice. 4. Assessee’s adjournment application was rejected. Perused the records. Heard ld AR for the appellant assessee and ld CIT DR for the respondent revenue. 5. It transpires form the perusal of records that notices dated 23.06.2023, 24.07.2024, 18.09.2024, 10.11.2025, 19.12.2025 and 02.01.2026 were issued by the first appellate authority to the assessee during the first appellate proceedings. However, the assessee did not respond in compliance thereof. The ld CIT(A) was thus compelled to pass ex parte impugned order. The non-cooperative conduct of the assessee 2 | P a g e

ITA No.563/Agr/2026

cannot be appreciated. However, in the interest of justice, we deem it just and appropriate to restore the matter back to the file of ld CIT(A) for fresh adjudication on merits in accordance with law. We order accordingly. We, further direct the assessee to be diligent and cooperative in attending the hearings and making submissions before the ld CIT(A) for the expeditious and effective disposal. Needless to say that ld CIT(A) shall ensure the observance of the principles of natural justice. The appeal is liable to be allowed for statistical purposes. 6. In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the Open Court on - 01.09.2026

Sd/- Sd/- (BRAJESH KUMAR SINGH) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated:01.09.2026 *Aamir, PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra

3 | P a g e