BHARAT SINGH YADAV,ETAWAH vs. ITO WARD 2(2)(5), ETAWAH
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Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI SUNIL KUMAR SINGH & SHRI MANISH AGARWAL
IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 147/Agr/2025 Assessment Year: 2013-14
Bharat Singh Yadav, Vs. Income-tax Officer, S/o Shri Ram Swaroop Yadav, Ward 2(2)(5), Etawah. Village-Ujhiyani, Tehsil- Saifai, District-Etawah-206001 (UP). PAN : AQTPA4603Q (Appellant) (Respondent)
Assessee by Sh. Rishi Kumar Agarwal, C.A. Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 22.05.2025 Date of pronouncement 16.06.2025
ORDER Per : Sunil Kumar Singh, Judicial Member: This appeal has been preferred by the assessee against the impugned order dated 06.01.2025 passed in Appeal No. NFAC/2012- 13/10133110 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 2013-14, wherein the ld. CIT(Appeals) has dismissed assessee’s appeal ex parte. 2. At the very outset, learned representative for the assessee has submitted that this appeal was filed on 18.03.2025 against the impugned
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order dated 06.01.2025 by a delay of 10 days and has drawn the
attention of the Tribunal towards assessee’s delay condonation
application, wherein it has been mentioned that the assessee is a Sr.
citizen and is suffering from age related medical issues rigorously from
01.03.2025 to 12.03.2025. Keeping in view the meager duration of 10
days’ delay and in the interest of justice, we condone the delay caused in
filing this appeal.
Learned representative for the assessee has further submitted that
the impugned order has been passed ex parte in violation of principles of
natural justice. Hence, the impugned order be set aside and the first
appellate authority be directed to decide the matter afresh on merits after
affording opportunity of hearing to the assessee.
Learned DR has supported the impugned order.
Perusal of the impugned order shows that notices were issued by
the ld. CIT(Appeals) to the assessee on 11.12.2024, 20.12.2024, and
27.12.2024, but the assessee neither responded to any of the notices nor
filed any submission before the first appellate proceedings. Such
irresponsive conduct of the assessee cannot be appreciated. However, it
is seen that the first appellate authority has passed ex parte impugned
order, but not on merits, whereas ld. CIT(Appeals) was expected to state
the points for determination, decision thereon and the reasons for the 2 | P a g e
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decision as provided u/s. 250(6) of the Act. Rather, the ld. CIT(Appeals)
himself has categorically mentioned in the impugned order that he is
refraining from discussion and decision on the grounds of appeal on
merits. In the circumstances and in the interest of justice and fair play,
we deem it just and appropriate to afford last opportunity to the assessee
and remit the matter back to the file of learned CIT(Appeals) 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(Appeals) 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(Appeals) shall ensure the observance of the
principles of natural justice. The appeal is liable to be allowed
accordingly.
In the result, the appeal is allowed for statistical purposes. The
impugned order dt. 06.01.2025 is set aside.
Order pronounced in the open court on 16.06.2025.
Sd/- Sd/- (MANISH AGARWAL) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 16.06.2025 *aks/-
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