KAILASH CHAND RAI,JHANSI vs. DCIT, CC, 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. 132,133 & 134/Agr/2026 Assessment Year: 2012-13, 2015-16 & 2016-17 Kailash Chand Rai Vs. DCIT, CC Kurecha Naka, Aaykar Bhawan Maurajnipur Sanjay Place Jhansi 284 001 Agra 282 002 PAN : ADXPR0544A (Appellant) (Respondent) Assessee by Shri Harsh Agarwal, CA Department by Shri Harsh Siddharth Gautam, Sr. DR Date of hearing 21.04.2026 Date of pronouncement 21.04.2026 ORDER

PER: SUNIL KUMAR SINGH, JM. ITA No. 132/Agr/2026 has been preferred against the impugned order dated 11.12.2025 passed in Appeal no. CIT(A)-IV/KNP/10039/2019-20 by the Ld. Commissioner of Income tax, Kanpur-IV [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.] 2012-13, wherein learned CIT(A) has dismissed assessee’s appeal exparte, confirming penalty u/s 271(1) (c) of the Act, imposed vide, penalty order dated 16.03.2019. ITA No. 133/Agr/2026 has been preferred against the impugned order dated 17.12.2025 passed in Appeal no. CIT(A)-IV/KNP/10364/2014-15 by

ITA No. 132,133 and 134/Agr/2026

the Ld. Commissioner of Income tax, Kanpur-IV [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.] 2015-16, wherein learned CIT(A) has dismissed assessee’s appeal exparte, confirming the determination of income at Rs. 1,99,11,280/- u/s 153C r.w.s. 144 of the Act, vide, assessment order dated 29.12.2022. ITA No. 134/Agr/2026 has been preferred against the impugned order dated 17.12.2025 passed in Appeal no. CIT(A)-IV/KNP/10809/2015-16 by the Ld. Commissioner of Income tax, Kanpur-IV [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.] 2016-17, wherein learned CIT(A) has dismissed assessee’s appeal exparte, confirming the addition of Rs. 74,33,000/- on account of unexplained income u/s 69A of the Act, vide, assessment order dated 29.12.2022. 2. At the very outset, Ld. Representative for the assessee has submitted that assessee’s all three appeals have been decided by ld. CIT(A) as exparte, Ld. AR prayed to restore these matters 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 five opportunities for making his response, however, assessee failed to make 2 | P a g e

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any submissions, thus, Ld. CIT(A) has rightly decided all the three matters 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 these appeals on the ground, in addition to other, 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. The description of various opportunities provided to the assessee during the first appellate stage is as under: S. No. Date of Date of Remarks issue of Compliance notice u/s 250 of IT Act 1. 21/06/2023 28/06/2023 Requested for adjournment vide letter filed on 28/06/2023 2. 25/01/2024 01/02/2024 Requested for adjournment vide letter filed on 01/02/2024 3. 04/10/2024 11/10/2024 Requested for adjournment vide letter filed on 11/10/2024 4. 11/02/2025 18/02/2025 Requested for adjournment vide letter filed on 18/02/2025 5. 07/11/2025 17/11/2025 No submission uploaded or filed in this office/No body attended

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that Ld. CIT(A) was compelled to pass exparte impugned orders consequent upon the indifferent and reluctant attitude of the assessee. 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 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. These appeals are liable to be allowed for statistical purposes. 8. In the result, ITA Nos 132,133&134/Agr/2026 are allowed for statistical purposes.

Order pronounced on 21.04.2026

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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