SANGEETA GUPTA,MAINPURI vs. ITO, MAINPURI

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA(SMC) BENCH, AGRA BEFORE : SUNIL KUMAR SINGH, JUDICIAL MEMBER BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No. 490, 491 & 492/Agr/2026 Assessment Year: 2018-19, 2018-19 & 2019-20 respectively Sangeeta Gupta, Vs. ITO, Mainpuri-205001 2018, Awadh Nagar, Mainpuri-205001 PAN :AGEPG6435F (Appellant) (Respondent) Assessee by None. Department by Shri Anil Kumar, Sr (DR) Date of hearing 08.07.2026 Date of pronouncement 08.07.2026 ORDER PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER

The facts and issues involved in these appeals are almost identical, hence, for the sake of convenience and brevity, these appeals are being decided by this common order. The facts of ITA No. 490/Agr/2026 are only being narrated as under. ITA No. 490/Agr/2026 2. This appeal is directed against the impugned order dated 13.03.2026 passed in appeal No NFAC/2017-18/10507619 by the ld. Commissioner of Income Tax/ NFAC(Delhi) (hereinafter referred

ITA No.490-492/Agr/2026

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. 3. At the very outset, it is noted that the assessment order was passed ex-parte u/s 147 r.w.s 144 r.w.s. 144B of the Act and the Assessing Officer assessed the total income of the assessee at Rs. 13,74,250/- vide assessment order dated 21.03.2023. 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. None responded for the appellant assessee. Heard ld SR DR for the respondent revenue. 6. We notice that assessee did not respond to various notices dated 08.10.2025, 14.11.2025, 24.11.2025 and 02.01.2026. 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 AO for fresh adjudication on merits in accordance with law. The appeal is liable to be allowed for statistical purposes.

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ITA 491/Agr/2026 7. This appeal is directed against the impugned order dated 13.03.2026 passed in appeal No NFAC/2017-18/10507620 by the ld. Commissioner of Income Tax/ NFAC(Delhi) u/s. 250 of the Income Tax Act, 1961, for the A.Y. 2018-19, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte. The facts are similar and issues are identical in this case also. Hence, our findings in ITA No. 490/Agr/2026 shall mutatis-mutandis apply in this case also. ITA 492/Agr/2026 8. This appeal is directed against the impugned order dated 13.03.2026 passed in appeal No NFAC/2018-19/10507621 by the ld. Commissioner of Income Tax/ NFAC(Delhi) u/s. 250 of the Income Tax Act, 1961, for the A.Y. 2019-20, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte. The facts are similar and issues are identical in this case also. Hence, our findings in ITA No. 490/Agr/2026 shall mutatis-mutandis apply in this case also. 9. In the result, all the assessee’s appeal viz ITA Nos. 490, 491 & 492/Agr/2026 are allowed for statistical purposes. We restore the matters back to the file of ld AO for passing order a fresh on merit in accordance with law. We, further, direct the assessee to be diligent and cooperative in attending the hearings and making submissions

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before the ld AO for the expeditious and effective disposal. Needless to say that ld AO shall ensure the substantial compliance of observance of the principles of natural justice.

Order pronounced in the Open Court on- 08.07.2026

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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