ZEESHAN SAQUIB,BHADOHI vs. ITO-1(2), GORAKHPUR

I.T.A. Nos.104 & 105/VNS/2024 Assessment Year:2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH (SMC), VARANASI BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.104/VNS/2024 Assessment Year:2014-15 & I.T.A. No.105/VNS/2024 Assessment Year:2014-15

Zeeshan Saquib Vs. ITO-1(2) Bida Colony Shoa Teppich Gorakhpur, Uttar Pradesh. Impex Varanasi Bhadohi Road Jamunipur Bhadohi - 221401. PAN:AVAPS333YF (Appellant) (Respondent) Appellant by None Respondent by Shri Sunil Kumar Rajvanshi, Sr. D.R. O R D E R

(A) This appeal vide I.T.A. No.104/VNS/2024 has been filed by the assessee for assessment year 2014-15 against impugned appellate order dated 22.04.2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1064272918(1) of Ld. Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. Appeal vide ITA. No.105/VNS/2024 has been filed by the assessee for A.Y. 2014-15, against impugned appellate order of Ld. CIT(A), which is also dated 22.04.2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1064273505(1). The grounds of appeal are as under: -

I.T.A. Nos.104 & 105/VNS/2024 Assessment Year:2014-15 2

ITA. No.104/VNS/2024 for A.Y. 2014-15

I.T.A. Nos.104 & 105/VNS/2024 Assessment Year:2014-15 3

ITA. No.105/VNS/2024 for A.Y. 2014-15

(B) In this case, assessment order dated 19.12.2016 was passed by the Assessing Officer (“AO”, for short) u/s 143(3) of the Income Tax Act, 1961 (“Act”, for short) whereby the assessee’s total income was determined at Rs.33,91,602/- as against returned income of Rs.6,07,170/-. In the aforesaid assessment order, an addition of Rs.27,84,432/- was made by the Assessing Officer. The assessee’s appeal against the aforesaid assessment order was dismissed by the Ld. CIT(A) vide impugned appellate order dated 22.04.2024. The present appeal has been filed by the assessee against the aforesaid impugned appellate order of the Ld. CIT(A). (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

I.T.A. Nos.104 & 105/VNS/2024 Assessment Year:2014-15 4 seen that the assessment order was passed without providing reasonable opportunity to the assessee. Further, the Ld. CIT(A) rejected the assessee’s written submissions dated 19.11.2021 without providing adequate opportunity to the assessee. Reasonable opportunity 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 regarding the addition made in the 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 to the assessee. The Learned Departmental Representative was in agreement with this, at the time of hearing. Appeal vide ITA. No.104/VNS/2024 is decided accordingly. (C.1) The dispute in ITA. No.105/VNS/2024 pertains TO penalty levied by the Assessing Officer u/s 271(1)(c) of the Act. The amount of penalty (to be) levied u/s 271(1)(c) of IT Act is related to quantum of addition in the assessment order. As the matter regarding addition made in assessment is already restored back to the Assessing Officer in foregoing paragraph (C) of this order; the matter regarding penalty u/s 271(1)(c) of the Act is also hereby restored back to the file of the Assessing Officer. Accordingly, impugned appellate order of Ld. CIT(A) in ITA. No.105/VNS/2024 is also hereby set aside, and the issue in dispute regarding penalty u/s 271(1)(c) of the Act is restored back to the file of the Assessing Officer with the direction to pass de novo order, if required, in accordance with law, after giving effect to direction given in foregoing paragraph (C) of this order.

(D) All the grounds of appeal in these two appeals are treated as disposed in terms of the aforesaid.

I.T.A. Nos.104 & 105/VNS/2024 Assessment Year:2014-15 5 In the result, both appeals filed by the assessee are partly allowed for statistical purposes.

Order pronounced on 11.06.2026 in open court.

Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated: 11.06.2026ss Vijay Pal Singh, (Sr. PS)

Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. CIT(A) 4. CIT 5. D.R., I.T.A.T.