ARVIND YADAV,FIROZABAD vs. INCOME TAX OFFICER 2(2)(1), FIROZABAD

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ITA 103/AGR/2026Status: DisposedITAT Agra21 April 2026AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the assessee's non-compliance but, considering the peculiar facts, decided to grant one more opportunity. The appeal was remitted back to the Assessing Officer for a fresh assessment.

What were the facts?

The assessee failed to comply with notices from the Assessing Officer and the CIT(Appeals), leading to ex-parte orders. The assessee claimed lack of education and humble background as reasons for non-compliance.

What were the issues?

Whether the assessee should be granted another opportunity for assessment despite previous non-compliance. Whether the ex-parte orders passed by the lower authorities are sustainable.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH (SMC

Before: SHRI S. RIFAUR RAHMAN

For Respondent: DR (Physical hearing)
Hearing: 21.04.2026Pronounced: 21.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH (SMC), AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No. 103/Agr/2026 Assessment Year: 2012-13 Arvind Yadav Vs. Income Tax Officer 2(2)(1), Behind Abkari Godown Firozabad. Mohammad Mah Shikohabad, Firozabad-283135. PAN : AAUPY8746R (Appellant) (Respondent) Assessee by Sh. Rajendra Sharma, Adv. Department by Sh. Harsh Siddharth Gautam, Sr. DR (Physical hearing) Date of hearing 21.04.2026 Date of pronouncement 21.04.2026 ORDER PER : S. RIFAUR RAHMAN, ACCOUNTANT MEMBER: The assessee has filed this appeal against the order of the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 10.12.2025 for the Assessment Year 2012-13, wherein the assessee has raised following grounds:-

"1. That the order passed dt. 10.12.2025 u/s 250 of Income Tax Act by NFAC, is not in accordance with the provisions of section 250(6) of the Income Tax Act. The ex-parte order passed by NFAC is liable to be set aside. 2. That while passing the order, the NFAC has not provided a proper opportunity to explain his case. The addition made by the Assessing Officer, sustained NFAC is liable to be deleted.

ITA No.103/Agr/2026

3.

That the order passed dt. 10.12.2025 is bad in law, liable to be set aside.” 2. At the time of hearing, Id. AR of the assessee brought to my notice that the assessment order passed by the Assessing Officer u/s 144/147 of the Income Tax Act, 1961 (in short "Act") was passed ex-parte for the reasons that assessee had not made any compliance for the various statutory notices issued by him. Accordingly, assessment was completed u/s 144 of the Act. Further, he submitted that aggrieved with the above order, the assessee preferred an appeal before NFAC. However, even before Ld. CIT (Appeals) the assessee has not complied to various notices issued for hearing, neither filed any reply. Further he submitted that assessee being uneducated and hailing from humble background necessary action was not taken and also failed to follow up the same from his counsel. Accordingly, he prayed that the appeal may be remitted back to the Assessing Officer to re-do the assessment with proper facts available on record.

3.

On the other hand, Ld. DR accepted the fact that there is no compliance from the assessee and he has no objection to remit the issue back to the file of Assessing Officer.

4.

Considered the rival submissions and the material placed on record. I observed that the assessment order was passed due to non

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ITA No.103/Agr/2026

compliance on the part of the assessee as well as before first appellate authority also, accordingly, Ld. CIT(Appeals) has dismissed the appeal of the assessee for non compliance. Considering the peculiar fact on record, in my considered view the assessee may be given one more opportunity of being heard. Therefore I am inclined to remit this issue back to the file of Assessing Officer to re do assessment as per law after giving proper opportunity of being heard to the assessee.

4.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 21 .04.2026. Sd/- (S. RIFAUR RAHMAN) ACCOUNTANT MEMBER Dated: 24.04.2026 *Santosh, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra

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