SIVANTA INFRATECH,JHANSI vs. INCOME TAX OFFICER, WARD 2(3)(1), JHANSI

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA(DB) BENCH, AGRA BEFORE: SUNIL KUMAR SINGH, JUDICIAL MEMBER BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No. 447/Agr/2026 Assessment Year: 2018-19 Sivanta Infratech, Vs. ITO, Ward 2(3)(1), Income Shipri Road, Behind Hazi Petrol Tax Office, Civil Lines, Pump, Jhansi-284001 Jhansi-284001 PAN: ACNFS2928L (Appellant) (Respondent) Assessee by None. Department by Ms. Sangeeta Yadav, CIT (DR) Date of hearing 23.07.2026 Date of pronouncement 23.07.2026 ORDER PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 16.02.2026 passed in appeal No NFAC/2017-18/10085085 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. 2018-19, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte. 2. Adjournment application moved on behalf of assessee was rejected. We have perused the material available on record. None

ITA No.447/Agr/2026

responded for the appellant assessee. Heard ld CIT (DR) for the respondent revenue. 3. We notice that the assessee filed this second appeal on 22.05.2026 against the impugned order dated 16.02.2026 by a delay of about 22 days. The reasons mentioned in the application for condonation of delay are that, the assessee had submitted all the required evidence/papers to his counsel within time but his counsel had some health issues and was advised bed rest, hence, could not file this second appeal on time. Affidavit has been filed by the assessee in support of delay condonation application. The aforesaid reasons supported with uncontroverted affidavit are sufficient. We deem it just and proper to condone the said delay caused in filing this second appeal. The delay is accordingly condoned and the appeal is admitted for hearing. 4. It transpires form the perusal of records that notices on 27.09.2023, 19.01.2024 and 28.02.2024 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. 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

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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 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- 23.07.2026

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

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