VIMLESH GUPTA,TRANS YAMUNA COLONY, AGRA vs. DCIT, CC, AGRA, AAYAKAR BHAWAN, AGRA

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ITA 105/AGR/2026Status: DisposedITAT Agra21 April 2026AY 2022-20233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal observed that the CIT(Appeals) had not addressed the issues on merit and the assessee was not given a proper opportunity to present their case. Therefore, the appeals were remitted back to the CIT(Appeals) for a fresh consideration.

What were the facts?

The assessee failed to comply with statutory notices issued by the Assessing Officer and the CIT(Appeals), leading to ex-parte assessment orders and dismissal of appeals. The assessee claimed to be uneducated and from a humble background, unable to follow up with counsel.

What were the issues?

Whether the CIT(Appeals) erred in dismissing the appeal for non-prosecution without addressing the merits, and whether the assessee was denied a proper opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH, AGRA

Before: SHRI S. RIFAUR RAHMAN & SHRI SUNIL KUMAR SINGH

Hearing: 21.04.2026Pronounced: 21.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA Nos. 102, 104 & 105/Agr/2026 Assessment Year: 2019-20, 2020-21 & 2022-23 Vimlesh Gupta Vs. DCIT, Central Circle, A-10, Trans Yammuna Colony, Agra. Phase-1, Agra-282006. PAN : AAPPG1025Q (Appellant) (Respondent) Assessee by Sh. Deependra Mohan, C.A. Department by Sh. Arun Kumar yadav, CIT-DR Date of hearing 21.04.2026 Date of pronouncement 21.04.2026 ORDER PER : S. RIFAUR RAHMAN, ACCOUNTANT MEMBER: These appeals have been filed by the assessee against the separate orders of the learned Commissioner of Income-tax (Appeals), Kanpur-4 all dated 19.12.2025 respectively for the Assessment Years 2019-20, 2020-21 & 2022-23. 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 143(3) r.w.s. 147 of the Income Tax Act, 1961 (in short "Act") was passed ex-parte for the reasons that assessee had not made any

ITA No.102, 104 & 105/Agr/2026

compliance for the various statutory notices issued by him. Accordingly, assessment was completed u/s 143(3) of the Act. Further, he submitted that aggrieved with the above order, the assessee preferred an appeal before Ld. CIT(Appeals). 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.

Aggrieved with the above order, the assessee is in appeal before us.

4.

Further, Ld. AR submitted that the assessee could not complied to the notice due to his personal reasons and prayed that Ld CIT(A) had not addressed the issue on merit and merely sustained the addition made by the AO. He submitted that only three notices were issued and assessee could have been given one more opportunity to submit the relevant informations. 5. On the other hand, Ld DR objected to the above submissions and submitted that the assessee had not utilized the opportunities given by 2 | P a g e

ITA No.102, 104 & 105/Agr/2026

the lower authorities, however, he has not objection to remit this issue back to the file of Ld CIT(A). 6. Considered the rival submissions and material placed on record. We observed that the Ld. CIT(A) has dismissed the appeal of the assessee due to non prosecution and non cooperation from the assessee side. Since the Ld CIT(A) had not addressed the issue on merits and also the assessee was not given opportunity to place the relevant record to make his case, we are inclined to remit these cases back to the file of CIT(A) with the direction to give one more opportunity to the assessee for the sake of overall justice. It is needless to say that the assessee may be given proper opportunity of being heard. 7. In the result, the appeals filed by the assessee are allowed for statistical purpose.

Order pronounced in the open court on 21.04.2026.

Sd/- Sd/- (SUNIL KUMAR SINGH) (S. RIFAUR RAHMAN) JUDICIAL MEMBER 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 3 | P a g e

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