IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.129/AGR/2023 (ASSESSMENT YEAR: 2017-18)

Pr.CIT-1, Anshul Jain, Agra.

C/o Sri Shyam Narayan Vs.

Jain, Mohalla Kabir Ganj, Bhogoan, Mainpuri, Uttar Pradesh-205262.

PAN-AQGPJ6059E (Appellant) (Respondent)

Assessee by Sh. D.C. Mishra, Adv.

Department by Shri Shailendra Srivastava, Sr. DR Date of Hearing 21/05/2025 Date of Pronouncement 24/06/2025

O R D E R

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PER MANISH AGARWAL, AM:

This appeal is filed by the assessee against the order of the Learned Principal Commissioner of Income Tax (Appeals), Agra [‘Ld. PCIT’ in short] u/s 263 of the Income Tax Act, 1961 (‘the Act’ in short)

dated 31.03.2022 for Assessment Year 2017-18.

2. The assessee has taken the following grounds of appeal:

“1. That, the notice under section 263 dated 28-03-2022, was not served upon the appellant, as it was neither served on person, nor on the registered e-mail as shown on his e-filing portal.

2. That, the order under section 263 dated 31-03-2022, was not served upon the appellant, as it was neither served on person, nor on the registered e-mail as shown on his e-filing port