KUMUD LATA PANDEY,GONDA vs. INCOME TAX OFFICER, GONDA

I.T.A. No.121/Lkw/2026 Assessment Year:2019-20 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.121/Lkw/2026 Assessment Year:2019-20 Kumud Lata Pandey, Vs. Income Tax Officer, 1748 Gird Gonda, Gonda- Gonda-New 271001. 271001. PAN:DBLPP9764B (Appellant) (Respondent) Appellant by Shri Samrat Chandra, CA Respondent by Shri R.R.N. Shukla, Addl. CIT (D.R.) O R D E R

(A) This appeal vide I.T.A. No.121/Lkw/2026 has been filed by the assessee for assessment year 2019-20 against impugned appellate order dated 13.08.2025 (DIN & Order No.ITBA/NFAC/S/250/2025- 26/1079572981(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) In this case, assessment order dated 15.02.2024 was passed by the Assessing Officer (“AO”, for short) u/s 147 r.w.s. 144 read with section 144B of the Income Tax Act, 1961 (“Act”, for short) whereby the assessee’s total income was determined at Rs.49,27,270/- as against returned income of Rs.6,39,770/-. In the aforesaid assessment order, an addition of Rs.42,87,500/- was made on account of purchase of immovable property. The aforesaid assessment order was passed ex parte qua the assessee. The assessee’s appeal against the aforesaid assessment order was dismissed by the Ld. CIT(A) vide impugned appellate order dated 13.08.2025. The

I.T.A. No.121/Lkw/2026 Assessment Year:2019-20 2 present appeal has been filed by the assessee against the aforesaid impugned appellate order of the Ld. CIT(A). (C) At the time of the hearing, the Ld. Authorized Representative for the assessee submitted that the aforesaid assessment order dated 15.02.2024 and the aforesaid impugned appellate order dated 13.08.2025 of the Ld. CIT(A) were passed without providing reasonable opportunity to the assessee. He further submitted that the issues in dispute in the present appeal regarding aforesaid addition of Rs.42,87,500/- should be restored back to the file of the Assessing Officer with the direction to pass fresh assessment order in accordance with law after providing reasonable opportunity to the assessee. The Ld. Departmental Representative expressed no objection to this. In view of the foregoing, the impugned order of learned CIT(A) is set aside and the issues in dispute regarding addition of Rs.42,87,500/- made in assessment order are restored back to the file of the Assessing Officer with the direction to pass de novo assessment order in accordance with law after providing reasonable opportunity of being heard to the assessee.

(D) In the result, the appeal of the assessee is partly allowed for statistical purposes.

(Order pronounced in the open court on 17/04/2025)

Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated: 17/04/2025 Vijay Pal Singh, (Sr. PS)

I.T.A. No.121/Lkw/2026 Assessment Year:2019-20 3 Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T.