MAINPURI DISTRICT COOPERATIVE BANK LTD,MAINPURI vs. CIRCLE 4(1)(1) ALIGARH, ALIGARH

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. 180/Agr/2026 Assessment Year: 2017-18 Mainpuri District Cooperative Vs. ITO Ward Circle, 4(1)(1) Bank ltd. 1, Kacheri Road, Mainpuri Aligarh – 205 001 Aligarh – 202 001 PAN : AAAAM5681Q (Appellant) (Respondent) Assessee by Ms. Prarthana Jalan, CA 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 22.08.2025 passed in Appeal no. NFAC/2016-17/10246507 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. 2017-18, wherein learned CIT(A) has dismissed assessee’s appeal exparte. 2. At the very outset, it is noticed that as per registry’s report, this appeal is time barred by 119 days. Ld. Representative for the assessee has submitted that according to the delay condonation application, the cause of delay shown, is due to retirement of concerned assistant bank manager. Assessee bank authority came to know only when the demand for payment

ITA No. 180/Agr/2026

of outstanding was communicated by the department. Immediately after receipt of communication, assessee took steps to prepare and file the appeal. The delay was Bonafide and beyond the control of the appellant. Assessee has filed an affidavit of Shri Mahfooz Afzal Siddiqui, Chief Executive Officer of the assessee bank in support of delay condonation application. The uncontroverted cause of delay supported with affidavit is treated as sufficient. We, accordingly, condone the delay. 3. 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. 4. Ld. DR submitted that the assessee was afforded as many as four opportunities for making response. However, assessee failed to make any submissions, thus, Ld. CIT(A) has rightly decided the appeal exparte but on merit. 5. Perused the records and heard Ld. Representative for the appellant assessee and Ld. CIT(DR) for the respondent revenue. 6. 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. 7. We notice that Ld. CIT(A) has provided various opportunities to the assessee during the first appellate proceedings on 30.09.2024, 24.03.2025, 11.07.2025 and 21.08.2025. The assessee failed to make submissions during the first appellate stage. 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 2 | P a g e

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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. This appeal is liable to be allowed for statistical purposes. 8. In the result, ITA No180/Agr/2026 is allowed for statistical purposes.

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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