BHARAT PANJWANI,AGRA vs. ITO WARD 2(1)(1), AGRA

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ITA 161/AGR/2026Status: DisposedITAT Agra22 April 2026AY 2023-20243 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the CIT(A) had provided multiple opportunities, but the assessee failed to make submissions. However, in the interest of justice, the Tribunal decided to afford an opportunity of hearing and remitted the matter back to the Assessing Officer for adjudication on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte, confirming an addition of Rs. 19,17,57,665/-. The assessee contended that the CIT(A) erred in confirming the addition ex parte without affording sufficient opportunity of hearing.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex parte without affording sufficient opportunity of hearing to the assessee, and whether the matter should be remanded for adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 69C,Section 115BBE,Section 144,Section 250,Section 251(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (DB

Before: SHRI S RIFAUR RAHMAN & SHRI SUNIL KUMAR SINGH

For Appellant: Ms. Prarthana Jalan, CA
For Respondent: Shri Arun Kumar Yadav, CIT (DR)
Hearing: 22.04.2026Pronounced: 22.04.2026

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. 161/Agr/2026 Assessment Year: 2023-24 Bharat Panjwani Vs. Income Tax Officer, Ward (2(1)(1) 76, Brij Vihar, Phase-IV Sanjay Place Kamla Nagar Agra – 282 005 Agra – 282 002 PAN : AVOPP9117E (Appellant) (Respondent) Assessee by Ms. Prarthana Jalan, CA Department by Shri 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 03.12.2025 passed in Appeal no. CIT(A)-IV/KNP/10100/2022-23 by the Ld. Commissioner of Income tax,(Appeals), Kanpur-4 [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. 2023-24, wherein learned CIT(A) has dismissed assessee’s first appeal exparte, confirming the addition of Rs. 19,17,57,665/-, u/s 69C r.w.s. 115BBE of the Act, vide, assessment order dated 09.12.2024 passed u/s 144 of the Act.

ITA No. 161/Agr/2026

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, against the assessment order dated 09.12.2024 passed u/s 144 of the Act, despite assessee’s request to remand the matter back to the AO for order on merit in view of section 251(1)(a) of the Act. Ld. AR prayed to restore the matter back to the file of Ld. AO 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 four opportunities for making response but for no avail. Ld. CIT(A), has rightly decided the appeal exparte 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 vide notices dated 17.07.2025, 07.08.2025, 12.09.2025 and 27.10.2025. The assessee failed to make submissions during the first appellate stage. Ld. CIT(A), passed exparte impugned order. However, in the interest of justice and fair play, we 2 | P a g e

ITA No. 161/Agr/2026

deem it just and appropriate to afford an opportunity of hearing to the assessee and remit the matter back to the file of learned assessing officer 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 Assessing officer for the expeditious and effective disposal. Assessee shall refrain from seeking any adjournment but for compelling and unavoidable reasons. Needless to say that learned assessing officer 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 No161/Agr/2026 is allowed for statistical purposes. Impugned order dated 03.12.2025 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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