RAM KUMAR GUPTA,NAMAK KI MANDI, AGRA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, AGRA, SANJAY PLACE, AGRA

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (DB) BENCH, AGRA BEFORE : SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 278 & 279/Agr/2026 Assessment Year: 2021-22 & 2022-23 Ram Kumar Gupta, 29/58, M/s Vs. DCIT, Central Circle, Agra-282002 Gupta Traders, Namak Ki Mandi, Agra-282001 PAN : ABLPG4093M (Appellant) (Respondent) Assessee by Shri Deependra Mohan, CA Department by Shri Anil Kumar, Sr (DR) Date of hearing 20.05.2026 Date of pronouncement 20.05.2026 ORDER PER: SUNIL KUMAR SINGH, J.M.

The facts and issues involved in both 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. 278/Agr/2026 are only being narrated:- ITA 278/Agr/2026 2. This appeal is directed against the impugned order dated 05.01.2026 passed in appeal No CIT(A)-IV/KNP/10150/2020-21 by the ld. Commissioner of Income Tax, Kanpur (hereinafter referred to as the “CIT(A) u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the

ITA No.278&279/Agr/2026 “Act”) for the A.Y. 2021-22, wherein ld CIT(A) has dismissed assessee’s first appeal ex-parte. 3. The brief facts state that assessee filed return of income, for A.Y. 2021-22, on 15.03.2022 declaring total income of Rs. 59,48,100/-. A search and seizure action u/s. 132(1) of the Act was carried out on GT Chains Group and related entities on 06.02.2022 by the department. After analysis of seized material and statement of assessee, it was found that the assessee had made cash payment of Rs. 2,00,000/- during the year under consideration. Notice u/s. 143(2) of the Act dated 29.06.2022 was issued to the assessee. On being dissatisfied with assessee’s submissions, ld assessing officer made addition of Rs. 2,00,000/- u/s. 69C r.w.s. 115BBE of the Act. 4. Aggrieved, assessee preferred an appeal before ld CIT(A), who dismissed assessee’s appeal ex-parte and sustained the assessment order. 5. Appellant assessee has preferred this second appeal on the ground that ld CIT(A) has erred in sustaining the addition of Rs. 2,00,000/- u/s. 69C r.w.s 115BBE of the Act, without affording reasonable opportunity of hearing to the assessee. 6. Perused the records. Heard ld representative for the appellant assessee and ld Sr (DR) for the respondent revenue.

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ITA No.278&279/Agr/2026 7. At the very outset, it is noticed that ld CIT(A) has made an endeavour to pass the impugned order on merit but it is not noticeable as to whether the assessee was ever issued a notice to participate in the first appellate proceedings. Therefore, ld CIT(A) does not appear to have complied with the principles of natural justice, while passing the impugned order. In the interest of justice, we deem it just and appropriate to restore the matter back to the file of ld CIT(A) for fresh adjudication on merits in accordance with law. We order accordingly. We further direct the assessee to be diligent and cooperative in attending the hearings and making submissions before the ld CIT(A) for the expeditious and effective disposal. Needless to say that ld CIT(A) shall ensure the observance of the principles of natural justice. The appeal is liable to be allowed for statistical purposes.

ITA No 279/Agr/2026 8. This appeal is directed against the impugned order dated 12.01.2026 passed in appeal No CIT(A)-IV/KNP/10044/2021-22 by the ld. Commissioner of Income Tax, Kanpur, for the A.Y. 2022-23, wherein ld CIT(A) has dismissed assessee’s first appeal ex-parte. We notice that the manner of passing the ex-parte order by ld CIT(A) is similar as that passed in ITA 278/Agr/2026. Our findings in ITA No. 278/Agr/2026 shall mutatis mutandis apply to this appeal also. This appeal is, thus, liable to be allowed for statistical purposes.

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ITA No.278&279/Agr/2026 9. In the result, the appeals of the assessee viz. ITA No. 278 & 279/Agr/2026 are allowed for statistical purposes.

Order pronounced in the open court on - 20.05.2026

Sd/- Sd/- (M BALAGANESH) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated: 21.05.2026 *Aamir Siddiqui, PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra

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