RANAJEET SINGH,VARANASI vs. INCOME TAX OFFICER, 3(1), 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)/ADDL/JCIT(A)-1, Jaipur [for short ‘ld CIT(A)’] vide order dated 09.11.2023 for the AY 2012-13. The assessee has raised the following grounds of appeal:

“1. Because the learned CIT(A) has erred in law as well as on facts in dismissing the appeal without appreciating the facts and circumstances of the case in the correct perspective 2. Because the learned CIT(A) has failed to appreciate that the addition of Rs 10,11,000/- had been made only on negative presumption against the illiterate farmer assessee who explained the source and movement of the

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cash deposit in his bank account but could not file supporting documents due to inadvertence and lack of legal knowledge 3. Because the learned CIT(A) has failed to appreciate that the AO had passed order u/s 144 ex-parte even though the reply was on record which was simply disbelieved without any basis 4. Because the learned CIT(A) has failed to appreciate that the assessment order was passed without giving proper opportunity of being heard against the principle of natural justice.” (B) The present appeal has been filed beyond the time prescribed under section 253(3) of the Income Tax Act, 1961 (the Act). The assessee has filed application for condonation of delay in filing of the present appeal. The learned Departmental Representative expressed no objection to condonation of delay, as requested by the appellant assessee. In view of the reasons stated in the application, the delay in filing of the appeal is condoned under section 253(5) of the Act and the appeal is admitted.

(C) In this case, assessment order dated 20.12.2019 was passed by the Assessing Officer under section 148/144 of the Income Tax Act, 1961 (the Act) wherein the assessee’s income was determined at Rs. 10,11,000/. The assessee’s appeal against the assessment order was dismissed by the Learned CIT(A) vide impugned appellate order dated 09.11.2023. The present appeal has been filed by the assessee against the aforesaid impugned appellate order dated 09.11.2023.

(D) 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

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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 and left the matter to the discretion of the Bench. 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.

(E) 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