##PAGE1##

आयकर अपील(cid:547)य अ(cid:876)धकरण Ûयायपीठ “एक-सदèय” मामला रायपरु म(cid:581)

IN THE INCOME TAX APPELLATE TRIBUNAL

RAIPUR BENCH “SMC”, RAIPUR

(cid:302)ी पाथ (cid:91) सारथी चौधर(cid:547), Ûया(cid:467)यक सदèय के सम¢

BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER

आयकर अपील सं./ITA No.577/RPR/2026

(cid:467)नधा(cid:91)रण वष (cid:91) /Assessment Year : 2021-22

Vipul Agrawal

2/85, Darri Road,

Korba (C.G.)-495 677

PAN: AVIPA4373P

.......अपीलाथ(cid:568) / Appellant

बनाम / V/s.

The Assistant Commissioner of Income Tax

Central Circle-1, Raipur (C.G.)

……(cid:292)×यथ(cid:568) / Respondent

Assessee by : None

Revenue by : Shri Piyush Tripathi, Sr. DR

सुनवाई क(cid:551) तार(cid:547)ख / Date of Hearing : 23.07.2026

घोषणा क(cid:551) तार(cid:547)ख / Date of Pronouncement : 23.07.2026

2

Vipul Agrawal Vs. ACIT, Central Circle-1, Raipur (C.G.)

ITA No.577/RPR/2026

आदेश / ORDER

PER PARTHA SARATHI CHAUDHURY, JM

The present appeal preferred by the assessee emanates from the

order of the Ld.CIT(Appeals), Raipur-3 dated 09.03.2026 for the

assessment year 2021-22 as per the grounds of appeal on record.

2. At the very outset, it is noted that the appeal is time barred by 46

days. That as per record, there is no malafide or deliberate conduct

established on the part of the assessee for causing such delay. Therefore,

respectfully following the dictate of Higher Forum in the cases viz. (i)

Collector, Land Acquisition Vs. Mst. Katiji & Ors, reported in 167 ITR

471 (SC); (ii) Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur, Civil

Appeal Nos……………../2025 [Special Leave Petition (Civil) Nos.

26310-26311/2024, dated 31.01.2025; (iii) Jagdish Prasad Singhania

Vs. Additional Commissioner of Income Tax (TDS), Raipur (C.G.), TAX

Case No.17/2025, dated 24.02.2025 and (iv) Inder Singh Vs. the State

of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave

Petition (Civil) No.6145 of 2024, dated 21st March, 2025, the delay of

46 days involved in the appeal is condoned.

3. When the matter was called for hearing, none appeared for the

assessee. Submissions of the Ld. Sr. DR are recorded and the matter is

3

Vipul Agrawal Vs. ACIT, Central Circle-1, Raipur (C.G.)

ITA No.577/RPR/2026

heard since the issue is no more res-integra on the parameters of an ex-

parte order being passed by the First Appellate Authority which is already

covered by the following decisions:

(a) Brajesh Singh Bhadoria Vs. Dy./ACIT, Central Circle-2,

Naya Raipur, IT(SS)A Nos. 1 to 6, 8 & 9/RPR/2025, dated

20.03.2025.

(b) Collector Mining, Kondagaon Vs. Deputy Commissioner

of Income Tax (TDS), ITA Nos. 771, 772, 773, 774, 775,

776 & 777/RPR/2025, dated 12.03.2026.

4. It is noted that as evident from para 3.1 of the impugned order, the

Ld.CIT(Appeals) vide an ex-parte order had dismissed the appeal of the

assessee due to non-compliance by the assessee. For the sake of clarity,

the Para 3.1 of the Ld.CIT(Appeals) order is extracted as follows:

“3.1 Ground No.1 to 6 :- Through these grounds of appeal,

the appellant has challenged the addition of Rs.11,51,184/-.

During appellate proceedings, the appeal was fixed for

hearing as under:

S. Notice u/s. Notice issued Hearing Assessee

No date fixed reply

1. u/s.250 06.02.2026 12.02.2026 Not received

2. u/s.250 17.02.2026 23.02.2026 Not received

3. u/s.250 27.02.2026 05.03.2026 Not received

It is quite evident from the chronology of event that despite

several opportunities being granted from time to time, there

has been absolutely no compliance on part of the appellant

to give detailed explanation regarding ground of appeal taken

4

Vipul Agrawal Vs. ACIT, Central Circle-1, Raipur (C.G.)

ITA No.577/RPR/2026

for A.Y. 2021-22, the appellant has shown that he is not

interested in pursuing the appeal. The laws aid those who

are vigilant, not those who sleep upon their rights. Under

these circumstances, in my opinion the appellant is not

interested in the appeal. In view of these facts, the appeal of

the appellant deserves to be dismissed as it cannot be kept

pending adjudication for indefinite period.