RAKESH MUDGAL,GWALIOR vs. INCOME TAX OFFICER, WARD 2(2), GWALIOR, GWALIOR

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ITA 464/AGR/2026Status: DisposedITAT Agra03 August 2026AY 2018-193 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted the assessee's non-cooperative conduct but, in the interest of justice, restored the matter to the AO for fresh adjudication. The AO was directed to ensure observance of principles of natural justice.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte. The original assessment order was also passed ex-parte. The assessee contended that the CIT(A) erred in confirming the assessment order without providing sufficient opportunity of hearing.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without affording sufficient opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (SMC

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 23.07.2026Pronounced: 23.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (SMC) BENCH, AGRA BEFORE: SUNIL KUMAR SINGH, JUDICIAL MEMBER BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No. 464/Agr/2026 Assessment Year: 2018-19 Rakesh Mudgal, Vs. ITO, Ward 2(2), Opp. Income Tax Office, Income Tax Office, City Centre, Gwalior-474011 Aayakar Bhawan, City Centre, Gwalior-474011 Etah-207302 PAN: ARYPM5166E (Appellant) (Respondent) Assessee by None Department by Shri Anil Kumar, Sr (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 22.04.2026 passed in appeal No NFAC/2017-18/10262651 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.

ITA No.464/Agr/2026

2.

The assessment order dated 10.03.2023 was passed ex-parte u/s 147/144 of the Act, assessing the income of the assessee at Rs. 48,67,480/-. 3. Aggrieved, assessee preferred an appeal against the assessment order, which was dismissed by ld CIT(A) as ex-parte. 4. This second appeal has been preferred by the assessee on the ground that ld CIT(A) has erred in confirming the assessment order without affording sufficient opportunity of hearing to assessee. 5. The adjournment moved on behalf of the appellant assessee was rejected. We have perused the material available on record. None responded for the appellant assessee. Heard ld Sr DR for the respondent revenue. 6. Before we enter into the merits of the case, we notice that several notices on various dates were issued by the first appellate authority to the assessee. 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. We note that the assessment order was also passed ex-parte. In such circumstances and in the interest of justice, we deem it just and appropriate to restore the matter back to the file of ld AO for fresh adjudication on merits. We, further, direct the assessee to be diligent

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ITA No.464/Agr/2026

and cooperative in attending the hearings and making submissions before the ld AO for the expeditious and effective disposal. Needless to say that ld AO shall ensure the observance of the principles of natural justice. The appeal is liable to be allowed for statistical purposes. 7. 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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