MUKESH JAIN,GWALIOR vs. ACIT C-1, GWALIOR

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 480/Agr/2025 Assessment Year: 2018-19

Mukesh Jain, M/s. Jaina Vs. ACIT, Circle-1, Jewellers, Heera Panna Gwalior. Complex, Sarafa Bazar, Lashkar, Gwalior. PAN :ABWPJ4620L (Appellant) (Respondent)

Assessee by None Department by Sh. Shailendra Srivastava, Sr. DR

Date of hearing 17.12.2025 Date of pronouncement 17.12.2025

ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER:

This appeal has been preferred by assessee against the impugned order dated 22.08.2025 passed in Appeal No. NFAC/2017-

18/10242358 by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2018-19, wherein the ld.

CIT(Appeals) has dismissed assessee’s first appeal ex parte.

ITA No.480/Agr/2025

of income for the year under consideration. Based on the information

available with the revenue that out of total credits in assessee’s bank

account amounting to Rs.102,14,96,424/-, the assessee failed to explain

the credits of Rs.1,84,74,880/-, proceedings u/s. 147 of the Act were

initiated by issuing notice u/s. 148 and various statutory notices u/s.

143(2), 142(1) and show cause notices. In response, the assessee filed

part responses to some of the notices and filed return of income in

response to notice u/s. 148 of the Act, declaring income of

Rs.4,69,50,050/-. The Assessing Officer was not satisfied with

assessee’s response and observed that the assessee could not be able

to explain credit entries of Rs.54,51,697/- out of total credits of

Rs.102,14,96,424/- in his aforesaid bank accounts and added the same

to the total income of assessee, vide assessment order dated

20.03.2023 passed u/s. 147 r.w.s. 144B of the Act.

CIT(Appeals), who dismissed assessee’s first appeal ex parte.

that ld. CIT(Appeals) has erred in confirming the said additions ex parte

without affording proper and sufficient opportunity of hearing to the

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supported the orders of authorities below.

appellate authority issued various notices to the assessee on several

occasions, but for no avail. Such an irresponsive conduct of the

assessee is not acceptable. We, however, note that the ld. CIT(Appeals)

has passed ex parte order without any discussion on merits, which is not

in consonance with the spirit of section 250(6) of the Act, whereas

learned CIT(Appeals) was expected to state the points for determination,

decision thereon and the reasons for the decision as provided u/s.

250(6) of the Act. In the circumstances and in the interest of justice, we

deem it just and proper to remit the matter back to the file of ld.

CIT(Appeals) for decision afresh after giving an opportunity of hearing to

the assessee to make his submissions. We further direct the assessee

to be diligent and cooperative in attending the proceedings and making

submissions before the learned CIT(Appeals) for the expeditious and

effective disposal. Needless to say that learned CIT(Appeals) shall

ensure the observance of the principles of natural justice. The appeal is

thus liable to be allowed for statistical proposes.

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ITA No.480/Agr/2025

Order pronounced in the open court on 17.12.2025.

Sd/- Sd/- (S. RIFAUR RAHMAN) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 17.12.2025 *aks/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra

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