REETA DIXIT,HARDOI vs. ITO-3(2), HARDOI, HARDOI

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 29.09.2025 for the AY 2019-20. The assessee has raised the following grounds of appeal: “1.That the Id. CIT(A) as well as the Id. A.O. erred on facts and in law in passing ex-parte order which is in violation of the principles of natural justice and be set-a-side.

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2.That the basis of initiation of re-assessment proceeding by issue of notice u/s148 of the Income Tax Act, 1961, its continuation and culmination vide order u/s 147/144B of the Income Tax Act, 1961 dated 21-03-2023 is bad in law and liable to be cancelled.

(B) In this case, assessment order dated 03.01.2024 was passed by the Assessing Officer under section 147 r.w.s. 144 read with section 144B of the Income Tax Act, 1961 (the Act) wherein the assessee’s income was determined at Rs. 13,60,987/-. The assessee’s appeal against the assessment order was dismissed by the Learned CIT(A) vide impugned appellate order dated 29.09.2025. The present appeal has been filed by the assessee against the aforesaid impugned appellate order dated 29.09.2025.

(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 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

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record; having regard to submissions made by the learned Authorized Representative for the assessee, 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.

(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 08/07/2026)

Sd/- (ANADEE NATH MISSHRA) Accountant Member Date: 08/07/2026 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