AMIT KUMAR SINGH,LUCKNOW vs. INCOME TAX OFFICER-1(1), LUCKNOW

PER ANADEE NATH MISSHRA, A.M.: (A) The present appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals) [hereinafter referred as to “the Ld. CIT(A)”]/National Faceless Appeal Centre (NFAC) dated 22.07.2024 for the assessment year 2013-14. The grounds of appeal of the assessee are as under: -

“1. Because, the whole assessment order impugned in the present appeal stands wholly vitiated as there can be no | reason to believe that income has escaped assessment u/s 147/143(3) on the ground of mere case deposits in the bank account amounting to Rs. 16,14,605/- therefore, the entire assessment proceedings are liable to be held as nullity and without jurisdiction. 2. Because, the assessment order impugned in the present appeal stands wholly vitiated as there can be no reason to believe based on AIR information that income has escaped assessment u/s 147/143(3) on the ground of mere cash deposits in bank account amounting Rs. 16,14,605/- therefore, the entire assessment proceedings are liable to be held as nullity and without jurisdiction. 3. Because, the CIT (A) as erred on a fact in law in upholding the order passed u/s 147/143(3) by the AO which order is without jurisdiction be quashed.

ITA No.262/LKW/2025 Page 2 of 3 4. Because, there being no material to form reason to believe that the income is escaped assessment the CIT (A), has wrongly upheld the assessment framed by the AO the assessment be quashed. 5. That no reassessment can be framed merely on the presumption that the cash deposited in the bank is Escaped income the CIT(A), has erred in law in upholding the order passed by the AO. 6. Because, the appellant reserve the right to add, delete, alter or amend any grounds of appeals in this case as per your permission your Honor.” (A.1) In this case, assessment order dated 30.06.2016 was passed by the Assessing Officer u/s 147/143(3) of Income Tax Act, 1961 (“Act”, for short) whereby the assessee’s total income was assessed at Rs.16,14,605/- (Rounded off to Rs.16,14,610/-). In the aforesaid assessment order, an addition of Rs.10,20,605/- was made on account of deposits made by the assessee in the bank. The aforesaid addition was confirmed by the Ld. CIT(A) vide impugned appellate order dated 22.07.2024. The present appeal has been filed by the assessee in Income Tax Appellate Tribunal (ITAT) against the aforesaid impugned appellate order dated 22.07.2024 of the Ld. CIT(A).

(B) At the time of hearing, there was no representation from the assessee’s side. In the absence of any representation from the assessee’s side, the learned D.R. for Revenue was heard. After some deliberations with, the Ld. Departmental Representative and on perusal of records, it was found that the assessee did not get reasonable opportunity before the Assessing Officer during the assessment proceedings and before the Ld. CIT(A) during the appellate proceedings. In view of the foregoing, the impugned order of learned CIT(A) is set aside and issues in dispute 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 to the assessee. The

ITA No.262/LKW/2025 Page 3 of 3 Learned Departmental Representative expressed no objection to this. All grounds of appeal are treated as disposed off in accordance with the aforesaid directions.

In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open Court on 10/04/2026.

Sd/- [ANADEE NATH MISSHRA] ACCOUNTANT MEMBER DATED: 10/04/2026. Vijay Pal Singh, (Sr. PS) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. DR 5. Guard file By order //True Copy//