RAM SWAROOP AGARWAL,GWALIOR vs. INCOME TAX OFFICER, WARD 1(3), GWALIOR, GWALIOR

ITA 705/AGR/2026Status: DisposedITAT Agra14 October 2026AY 2017-184 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal acknowledged that this was the second round of litigation and that the assessee had failed to appear before the CIT(A) despite opportunities, compelling the CIT(A) to pass an ex-parte order. The Tribunal noted that the assessee's conduct was not commendable. However, in the interest of justice, the Tribunal decided to provide the assessee with two more opportunities to appear before the CIT(A) and cooperate in the first appellate proceedings. The matter was restored back to the CIT(A), who was directed to provide these two opportunities and pass an order afresh in accordance with the law after hearing the assessee. The appeal was thus allowed for statistical purposes. No finding was given on the merits of the addition of Rs. 50,30,000/-.

What were the facts?

The assessee, Ram Swaroop Agarwal, is in appeal before the Income Tax Appellate Tribunal (ITAT), Agra Bench, against an order dated 15.09.2026 passed by the CIT(A)/NFAC. This order confirmed an addition of Rs. 50,30,000/- as unexplained money under Section 69A read with Section 115BBE of the Income Tax Act, 1961. The addition was originally made by the ITO, Ward 1(3), Gwalior, vide an assessment order dated 12.11.2019 passed under Section 144 of the Act for Assessment Year 2017-18. The assessee's initial appeal to the CIT(A) was dismissed. The ITAT had previously set aside the matter to the CIT(A) for fresh adjudication, directing the assessee to participate. However, the assessee failed to appear before the CIT(A) in the subsequent proceedings, leading to an ex-parte order.

What were the issues?

1. Whether the CIT(A) erred in dismissing the assessee's appeal ex-parte, thereby violating principles of natural justice, when the assessee claims non-receipt of notices in the second round of proceedings before the CIT(A)? (Question of mixed law and fact, concerning principles of natural justice and procedural fairness under the Income Tax Act, 1961). Assessee's contention: The assessee argued that they did not receive any notice from the CIT(A) in the second round of proceedings and therefore could not attend the hearing. This led to an ex-parte order in violation of natural justice. The assessee requested the matter be restored to the CIT(A) for a fresh decision on merits after providing a proper opportunity of hearing. Revenue's contention: The Revenue contended that the assessee was provided with multiple opportunities to appear before the CIT(A) through notices issued on specific dates (25.06.2026, 15.07.2026, 31.07.2026, 11.08.2026, and 31.08.2026) sent to their email. Despite these opportunities, the assessee failed to make submissions. The Revenue prayed for the dismissal of the assessee's appeal.

Which sections of the Income-tax Act were involved?

Section 69A,Section 115BBE,Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Ashok Vijayvargiya, CA
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 13.10.2026Pronounced: 13.10.2026

PER:SUNIL KUMAR SINGH, J.M.

This appeal is directed against the impugned order dated 15.09.2026 passed in appeal No NFAC/2016-17/10594500 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 the “Act”) for the A.Y. 2017-18, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte, confirming the addition of Rs. 50,30,000/- as unexplained money u/s 69A r.w.s. 115BBE of the Act, made vide assessment order dated 12.11.2019 passed u/s 144 of the Act.

2.

Perusal of records shows that the assessment order dated 12.11.2019 in assessee’s case for A.Y. 2017-18 was passed u/s 144 of

The order continues below.

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