ADARSH SILK BUNKAR SAHKARI SAMITI LTD.,VARANASI vs. DC/ACIT, RANGE - 3, VARANASI

PER ANADEE NATH MISSHRA:A.M. (A) This appeal has been filed by the assessee against the impugned appellate order of learned CIT(A)/National Faceless Appeal Centre (NFAC), Delhi vide order dated 13.10.2023 for the AY 2017-18. The assessee has raised the following grounds of appeal: “1. That the learned CIT Appeal has erred in law as well as on facts in dismissing the appeal without appreciating the merits of the case. It is humbly prayed that the order of CIT Appeal being erroneous may kindly be set aside.

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(B) In this case, assessment order dated 05.12.2019 was passed by the Assessing Officer under section 144 of the Income Tax Act, 1961 (the Act) wherein the assessee’s income was determined at Rs. 11,54,000/-. The assessee’s appeal against the assessment order was dismissed by the Learned CIT(A) vide impugned appellate order dated 13.10.2023. The present appeal has been filed by the assessee against the aforesaid impugned appellate order dated 13.10.2023.

(C) At the time of hearing, the Learned Authorized Representative for the assessee submitted that the impugned appellate order and the assessment order were passed without providing reasonable opportunity to the assessee. He submitted that the issues in dispute regarding additions made in the assessment order should be restored back to the file of the Assessing Officer with the direction to pass denovo order in accordance with law after providing reasonable opportunity to the assessee. The Learned Departmental Representative for Revenue expressed no objection to this. In view of the foregoing, after hearing both sides and after due consideration of materials on record; the issues in dispute regarding additions made in the assessment order are restored back to the file of the Assessing Officer, with the direction to pass denovo order in accordance with law, after providing reasonable opportunity to the assessee.

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(D) All grounds of appeal are treated as disposed off, in accordance with the aforesaid directions. For statistical purposes, the appeal is partly allowed.

(Order was pronounced in the open court on 09/07/2026)

Sd/- (ANADEE NATH MISSHRA) Accountant Member Date: 09/07/2026 SK, Sr.PS

Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., 5. CIT(A)

Senior Private Secretary Income Tax Appellate Tribunal Lucknow