ABHISHEK NARANG (HUF),SHAHJAHANPUR vs. INCOME TAX OFFICER-1(4), SHAHJAHANPUR

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)-4, Bengaluru, dated 16.03.2024, for the AY 2017-18. The assessee has raised the following grounds of appeal: “1. Because on the facts and in the circumstances of the case the order of Ld. CIT(A) is bad in law and deserves to be quashed being illegal. 2. Because without considering the facts and in the circumstances of the case the Ld. CIT(Appeals)has erred in law and on facts in confirming the addition of Rs. 6,70,000/- u/s 69A without going through the income shown as per the return of income for A.Y. 2017-18 and income shown in the earlier years also therefore the order of CIT deserves to be quashed being illegal.

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(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 11.11.2019 was passed by the Assessing Officer under section 143(3) of the Income Tax Act, 1961 (the Act) whereby the assessee’s income was determined at Rs. 9,72,110/-. In the aforesaid assessment order, addition of Rs. 6,70,000/- was made under section 69A of the Act. The assessee’s appeal against the assessment order was dismissed by the learned CIT(A) vide impugned appellate order dated 16.03.2024. The present appeal has been filed by the assessee against the aforesaid impugned appellate order of the learned CIT(A).

(D) At the time of hearing, learned Authorized Representative for the assessee submitted that the assessee did not get reasonable opportunity during the appellate proceedings before the learned CIT(A). Therefore, he submitted that the issues in dispute should be restored back to the file of the learned

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CIT(A) with the direction to pass fresh appellate order, in accordance with law after providing reasonable opportunity to the assessee. The learned Departmental Representative expressed no objection to this.

(E) In view of the foregoing, after hearing both sides and after due consideration of materials on record, the issues in dispute regarding aforesaid addition of Rs. 6,70,000/- is restored back to the file of learned CIT(A) with the direction to pass denovo appellate order, in accordance with law after providing reasonable opportunity to the assessee.

(F) All the grounds of appeal in present 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 15/05/2026)

Sd/- (ANADEE NATH MISSHRA) Accountant Member Date: 15/05/2026 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