MOBEEN KHAN,HARDOI vs. ITO-3(2), HARDOI, HARDOI

I.T.A. No.948/LKW/2025 Assessment Year:2017-18 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.948/LKW/2025 Assessment Year:2017-18 Mobeen Khan Vs. ITO-3(2) C/o Sanjay Saxena, 12, Pratap Income Tax Office, Nagheta Road, Hardoi-241001. Enclave Bisrat GT Road, Shahjahanpur, Shahjahanpur- 242001. PAN:BIDPM6438A (Appellant) (Respondent) Appellant by None Respondent by Shri R. R. N. Shukla, Addl. CIT (D.R.) O R D E R (A) This appeal vide I.T.A. No.948/LKW/2025 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 10.10.2025 (DIN & Order No.ITBA/APL/S/250/2025- 26/1081652448(1) of Addl/Joint Commissioner of Income Tax (Appeals) [“Addl/JCIT(A)” for short]. The facts of the case, in brief, are that in this case, assessment order (B) dated 29.12.2019 was passed by the Assessing Officer u/s 143(3) of Income Tax Act, 1961 (“Act”, for short) whereby the assessee’s income was assessed at Rs.16,16,640/- as against returned income of Rs.4,35,640/-. In the aforesaid assessment order, an addition of Rs.11,81,000/- was made by the Assessing Officer. The order passed by the Assessing Officer was an ex- parte order qua the assessee. Vide impugned appellate order dated 10.10.2025, the assessee’s appeal was dismissed by the learned CIT(A).

I.T.A. No.948/LKW/2025 Assessment Year:2017-18 2 The order of learned CIT(A) was also passed ex-parte qua the appellant assessee. (C) 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. On perusal of records, it is seen that the assessment order as well as the impugned appellate order of the learned CIT(A), both were passed ex-parte qua the appellant assessee and the assessee’s submissions on merits could not be considered either by the Assessing Officer or by the learned CIT(A). Further, reasonable opportunity of being heard was not provided to the assessee during proceedings before Assessing Officer and Before Ld. CIT(A). 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 on issues in dispute after providing reasonable opportunity to the assessee. The Learned Departmental Representative was in agreement with this, at the time of hearing. All grounds of appeal are treated as disposed of in accordance with the aforesaid directions. (D) In the result, the appeal 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)

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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)