SUNIL KUMAR,HANUMANGARH vs. INCOME TAX OFFICER, GUNA, GUNA

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA(DB) BENCH, AGRA BEFORE: SHRI S RIFAUR RAHMAN, ACCOUNTANTMEMBER AND SHRI SUNIL KUMAR SINGH,JUDICIALMEMBER ITA No.605/Agr/2025 Assessment Year: 2018-19 Sunil Kumar, Ward No. 22, Vs. ITO, Cantt., Guna, Gwalior- Sindhi Mohalla, Hanumangarh- 473001 335513 PAN :BBZPK6942A (Appellant) (Respondent) Assessee by Shri Ashwani Kumar, CA Department by Shri Harsh Siddharth Gautam, Sr DR Date of hearing 23.04.2026 Date of pronouncement 23.04.2026 ORDER

PER: SUNIL KUMAR SINGH, JM. This appeal has been preferred against the impugned order dated 12.06.2025 passed in Appeal no. NFAC/2017-18/10243408 by the Ld. Commissioner of Income tax, (Appeals)/ NFAC Delhi,[hereinafter referred to as the “CIT(A)”] u/s. 250 of the Income tax Act, 1961 [hereinafter referred to as "Act"] for the Assessment year A.Y. 2018-19, wherein learned CIT(A) has dismissed assessee’s first appeal exparte. 2. At the very outset, we notice that according to the registry’s report, the appeal is time barred by 119 days. Assessee has filed delay condonation application dated 20.04.2026 along with his affidavit, stating

ITA No. 605/Agr/2025

that the appellant is not conversant with the IT portal and its working. The impugned order dated 12.06.2025 was never received by him through speed post or e-mail. He came to know about the impugned order only in November 2025, when his chartered accountant informed him about the existence of the impugned order on the IT portal. Thereafter, he engaged new consultant to file an appeal before this tribunal. We accept the cause supported with uncontroverted affidavit as true and treat it as sufficient and condone the delay caused in filing this appeal. 3. This appeal has been filed on the ground that ld CIT(A) has erred in confirming the additions made by the assessing officer, without serving any notice upon the assessee. 4. Ld AR has submitted that the first appeal has been decided by ld. CIT(A) as exparte without affording sufficient opportunity of hearing to the assessee. Prayed to set aside the impugned order. 5. Ld. DR has submitted that the assessee was afforded various opportunities for making response. However, assessee failed to make any submissions. Ld. CIT(A) has rightly decided the appeal exparte. 6. Perused the records. Heard ld representative for the assessee and ld Sr DR for the respondent revenue. 7. We notice that Ld. CIT(A) provided various opportunities to the assessee during the first appellate proceedings on 22.09.2023, 30.03.2024, 2 | P a g e

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20.05.2024 and 01.05.2025, however, the assessee made no compliance before the first appellate authority. The indifferent attitude of the assessee during the first appellate proceedings cannot be appreciated. It also transpires that assessee has not substantially participated during the assessment proceedings. In such a factual scenario, and in the interest of justice and fair play, we deem it just and appropriate to remit the matter back to the file of learned assessing officer for adjudication on merits and to pass speaking order. We direct the assessee to be diligent and cooperative in attending the hearings and making submissions before the learned assessing officer for the expeditious and effective disposal. Needless to say, that learned assessing officer shall ensure the observance of the principles of natural justice. It is made clear that we have not made any observation in respect of the merits of the case. The appeal is liable to be allowed for statistical purposes. 8. In the result, assessee’s appeal is allowed for statistical purposes. Impugned order dated 12.06.2025 is set aside. Order pronounced in the Open Court on 23.04.2026 Sd/- Sd/- (S RIFAUR RAHMAN) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated: 29.04.2026 Copy forwarded to: 3 | P a g e