RATAN DEVI,MATHURA vs. ACIT, CIRCLE 1(1)(1), AGRA, AGRA

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA(SMC) BENCH, AGRA BEFORE: SUNIL KUMAR SINGH, JUDICIAL MEMBER BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No. 437/Agr/2026 Assessment Year: 2019-20 Ratan Devi, Vs. ACIT, Circle 1(1)(1), Vill & Post- Baroli, Teh-Mahavan, Income Tax Department, Mathura-281301 Sanjay Place, Agra-282002 PAN: GCVPD5937E (Appellant) (Respondent) Assessee by None Department by Shri Anil Kumar, Sr (DR) Date of hearing 22.07.2026 Date of pronouncement 22.07.2026 ORDER PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 19.02.2026 passed in appeal No NFAC/2018-19/10349232 by the ld. Commissioner of Income Tax/ NFAC(Delhi) (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. 2019-20, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte. 2. Adjournment application moved on behalf of the appellant assessee is rejected. We have perused the material available on

ITA No.437/Agr/2026

record. None responded for the appellant assessee. Heard ld Sr DR for the respondent revenue. 3. We notice that the assessee filed this second appeal on 19.05.2026 against the impugned order dated 19.02.2026 by a delay of about 19 days. The appellant assessee has not filed any application seeking condonation of delay, however, looking at the short span of the delay caused in filing this appeal, we deem it just and proper to condone the said delay caused in filing this appeal. The delay is accordingly condoned and the appeal is admitted for hearing. 4. It transpires form the perusal of records that notices on 17.09.2025, 29.10.2025 and 06.02.2026 were issued by the first appellate authority to the assessee. However, the assessee did not respond in compliance thereof. The ld CIT(A) was thus compelled to pass ex-parte impugned order but not on merit. The non-cooperative conduct of the assessee 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, 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

2 | P a g e

ITA No.437/Agr/2026

natural justice. The appeal is liable to be allowed for statistical purposes. 5. In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the Open Court on- 22.07.2026

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

Dated:03.08.2026 *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