OM PRAKASH YADAV,JHANSI vs. INCOME TAX OFFICER2(3)(5), JHANSI

At the very outset, we notice that, according to registry’s report, the assessee filed this second appeal on 12.05.2026 against the impugned order dated 21.05.2025 by a delay of about 286 days. The reasons mentioned in the application for condonation of delay are that, assessee is an illiterate senior citizen and farmer. That apart, the appellant assessee was suffering from medical ailments and was undergoing treatment during the relevant period and hence could not seek timely action. The delay is neither intentional nor deliberate but beyond the control of the appellant. Prayed to condone the delay. In the interest of justice, we treat the aforesaid cause as sufficient and condone the said delay caused in filing this appeal. The appeal is admitted for hearing. 3. The assessee is a non-filer. The assessment order dated 06.03.2023 was passed u/s 147/144 of the Act, determining total income of the assessee as Rs. 5,18,80,567/- (Rs. 5,06,50,000/- as unexplained short term capital gain on account of sale of two immovable properties + Rs. 12,30,567/- as unexplained investment in motor vehicle). 4. Aggrieved, assessee preferred an appeal against the assessment order, which was dismissed by ld CIT(A) as ex-parte.

This second appeal has been preferred by the assessee on the ground in addition to many others that the impugned order has been passed ex-parte without affording sufficient opportunity of hearing to assessee. 6. None responded for the appellant assessee. The adjournment moved on behalf of the appellant assessee was rejected. We have perused the material available on record. Heard ld CIT(DR) for the respondent revenue. 7. Before we enter into the merits of the case, we find that notices dated 08.01.2025, 04.03.2025 & 06.05.2025 were issued by the first appellate authority to the assessee. The assessee did not respond in compliance thereof. The ld CIT(A) was thus compelled to pass ex-parte impugned order. The non-cooperative conduct of the assessee cannot be appreciated. We further note that the assessment order was also passed ex-parte as best judgment assessment u/s 144 of the Act. In such circumstances and in the interest of justice, we deem it just and appropriate to restore the matter back to the file of ld AO for fresh adjudication on merits. We, further, direct the assessee to be diligent and cooperative in attending the hearings and making submissions before the ld AO for the expeditious and effective disposal. Needless to