IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (DB) BENCH, AGRA BEFORE: SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 600/Agr/2025 Assessment Year: 2018-19 ITO-2(2)(5), Etawah- Vs. Alpna Srivastava (Late. Ravindra

206001 Kumar Srivastava), 26, Katra Bal Singh, Near Ladaiti Bhawan, Etawah-206001 PAN : ASTPS4967P (Appellant) (Respondent)

Assessee by Shri Anurag Sinha, Adv.

Department by Shri Sukesh Kumar Jain, PCIT DR Date of hearing 19.02.2026 Date of pronouncement 21.04.2026 ORDER PER: SUNIL KUMAR SINGH, JM.

This appeal has been preferred by the appellant revenue against the impugned order dated 30.10.2025 passed in Appeal No NFAC/2017- 18/10263222 by the ld Commissioner of Income Tax/ National Faceless Appeal Centre (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. 2018-19, wherein ld CIT(A) has partly allowed assessee’s appeal.

2. This appeal has been preferred by the legal heir Alpna Srivastava for the deceased assessee Late. Shri Ravindra Kumar Srivastava. According to the facts of this case, the assessee is a non-filer. Subsequently, the assessing