KABIR KHANNA,JHANSI vs. INCOME TAX OFFICER, JHANSI

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ITA 176/AGR/2026Status: DisposedITAT Agra22 April 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that while the CIT(A) had provided multiple opportunities, the assessee failed to make submissions. However, in the interest of justice, the matter was remitted back to the CIT(A) for denovo adjudication on merits.

What were the facts?

The assessee's first appeal before the CIT(A) was dismissed ex-parte, confirming additions made by the Assessing Officer. The assessee contended that they were not afforded 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.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144B

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: Shri Sanjeev Agarwal, CA
For Respondent: Shri Harsh Siddharth Gautam, Sr 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. 176/Agr/2026 Assessment Year: 2020-21 Kabir Khanna Vs. Income Tax Officer 57, Civil Lines Civil Lines Jhansi – 284 001 Jhansi – 284 001 PAN : ALGPK8181M (Appellant) (Respondent) Assessee by Shri Sanjeev Agarwal, CA. Department by Shri Harsh Siddharth Gautam, Sr 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 05.02.2026 passed in Appeal no. NFAC/2019-20/10429381 by the Ld. Commissioner of Income tax/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. 2020-21, wherein learned CIT(A) has dismissed assessee’s first appeal exparte, confirming the total income assessed at Rs. 1,10,87,906/-, vide, assessment order dated 24.01.2025 passed u/s 147 r.w.s 144B of the Act.

ITA No. 176/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, Ld. AR 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 five 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 vide notices dated 01.03.2025, 17.07.2025, 24.11.2025, 06.12.2025 and 22.12.2025. 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 2 | P a g e

ITA No. 176/Agr/2026

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. This appeal is liable to be allowed for statistical purposes. 7. In the result, ITA No176/Agr/2026 is allowed for statistical purposes. Impugned order dated 05.02.2026 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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