MAHARAJAAGRASEN SNACKS PRODUCTS PRIVATE LIMITED,AGRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AGRA

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (DB) BENCH, AGRA BEFORE: SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 121/Agr/2026 Assessment Year: 2017-18 Maharaja Agrasen Snacks Vs. DCIT, Products Pvt. Ltd. Central Circle, Khasara No. 311, Krishna Sanjay Place Academy Degree College Agra – 282 010 Agra – 282 002 PAN : AAICM6687J (Appellant) (Respondent) Assessee by Shri Anurag Sinha, Adv. Department by Dr. Arun Kumar Yadav, CIT DR Date of hearing 22.04.2026 Date of pronouncement 22.04.2026 ORDER

PER: SUNIL KUMAR SINGH, JM. This appeal has been preferred against the impugned order dated 15.12.2025 passed in Appeal no. CIT(A)-IV/KNP/12063/2016-17 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 "Act"] for the Assessment year A.Y. 2017-18, wherein learned CIT(A) has dismissed assessee’s first appeal exparte. 2. At the very outset, Ld. Representative for the assessee has submitted that the first appeal has been decided by ld. CIT(A) as exparte, Ld. AR

ITA No. 121/Agr/2026

prayed to restore the matter to the file of Ld. CIT(A) for denovo adjudication on merit after affording an opportunity of hearing to assessee. 3. Ld. DR submitted that the assessee was afforded as many as six opportunities for making response. However, assessee failed to make any submissions, thus, Ld. CIT(A) has rightly decided the appeal exparte but on merit. 4. Perused the records and heard Ld. Representative for the appellant assessee and Ld. CIT(DR) for the respondent revenue. 5. It transpires from the perusal of records that the assessee has filed this appeal on the ground, in addition to others, that learned CIT(A) has erred in confirming the said additions exparte, without affording sufficient opportunity of hearing to the assessee. 6. We notice that Ld. CIT(A) has provided various opportunities to the assessee during the first appellate proceedings on 28.06.2023, 07.02.2024, 21.02.2024, 14.10.2024, 19.02.2025 and 17.11.2025. The assessee failed to make submissions during the first appellate stage. Ld. CIT(A) was thus compelled to pass exparte impugned order. However, in the interest of justice and fair play, we deem it just and appropriate to afford last opportunity of hearing to the assessee and remit the matter back to the file of learned CIT(A) for adjudication on merits. We order accordingly. We further direct the assessee to be diligent and cooperative in attending the 2 | P a g e

ITA No. 121/Agr/2026

hearings and making submissions before the learned CIT(A) for the expeditious and effective disposal. Assessee shall refrain from seeking any adjournment but for compelling and unavoidable reasons. Needless to say that learned CIT(A) shall ensure the observance of the principles of natural justice. This appeal is liable to be allowed for statistical purposes. 7. In the result, ITA No121/Agr/2026 is allowed for statistical purposes. Impugned order dated 15.12.2025 is set aside.

Order pronounced on 22.04.2026

Sd- Sd- (S RIFAUR RAHMAN) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated: 22.04.2026 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra

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