ANKUSH GUPTA,AGRA vs. ITO, WARD 2(1)(1), AGRA

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA(DB) BENCH, AGRA BEFORE : SUNIL KUMAR SINGH, JUDICIAL MEMBER BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No. 448/Agr/2026 Assessment Year: 2016-17 Ankush Gupta, Vs. ITO, Ward 2(1)(1), Aaykar B-17, Bhagwan Nagar, Bhawan, Agra-282002 Balkeshwar, Agra-282005 PAN :BMOPG6334G (Appellant) (Respondent) Assessee by Shri Rajesh Malhotra, CA. Department by Shri Anil Kumar, Sr (DR) Date of hearing 06.07.2026 Date of pronouncement 06.07.2026 ORDER PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 22.01.2025 passed in appeal No CIT(Appeal)2, Agra/10385/2018-19 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. 2016-17, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte. 2. We notice that the assessee filed this second appeal on 23.05.2026 against the impugned order dated 22.01.2025 by a delay of

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about 417 days. The reasons mentioned in the application for condonation of delay are that, the assessee was served with the impugned order digitally and not by other modes as specified u/s 282 of the Act. The delay condonation application is supported by an affidavit of assessee. In view of the uncontroverted affidavit of assessee, we treat the cause shown as sufficient and hence, condone the said delay of 417 days caused in filing this appeal. The appeal is admitted for hearing. 3. At the very outset, it is noted that the assessment order was passed ex-parte u/s 143(3) r.w.s 144 of the Act and the Assessing Officer assessed the total income of the assessee at Rs. 88,06,730/- vide assessment order dated 17.12.2018. 4. Aggrieved assessee, preferred an appeal before ld CIT(A), who dismissed assessee’s appeal ex-parte. 5. The adjournment on behalf of assessee is rejected. We have heard both the parties and perused the material available on record. 6. We notice that assessee did not respond to various notices dated 06.01.2021, 28.03.2024, 25.09.2024 and 10.01.2025. 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

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matter back to the file of ld AO for fresh adjudication. We, further, direct the assessee to be diligent 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- 06.07.2026

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

Dated:09.07.2026 *AS, PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra

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