MOHD. NISAR AHMAD,SITAPUR vs. ASSTT. COMMISSIONER OF INCOME TAX, SITAPUR

I.T.A. No.171/LKW/2026 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.171/LKW/2026 Assessment Year: 2017-18 Mohd Nisar Ahmad Vs. Asstt. Commissioner of Income Tax 41A, Faizulla Ganju, Naubasta Sitapur-New, UP-261001 Khurd, Mohibullapur, Lucknow- 226021. PAN:AFXPA3875K (Appellant) (Respondent) Appellant by Shri Jitendra Kumar Yadav, Yadav Respondent by Shri R. R. N. Shukla, Addl. CIT (D.R.) O R D E R PER ANADEE NATH MISSHRA: A.M. (A) This appeal vide I.T.A. No.171/LKW/2026 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 05.03.2025 (DIN & Order No.ITBA/APL/S/250/2024- 25/1074068455(1) of Addl/Joint Commissioner of Income Tax (Appeals) [“Addl/JCIT(A)” for short]. (B) This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of Income Tax Act, 1961 (“Act”, for short). The assessee has submitted application for condonation of delay in filing of the appeal pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the appeal for hearing. The learned Sr. Departmental Representative for Revenue did not express any objection to assessee’s application for condonation of delay in filing of the appeal. In view of the foregoing, and in the specific facts and

I.T.A. No.171/LKW/2026 Assessment Year:2017-18 2 circumstances of the present appeal, the delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (B.1) In this case, assessment order dated 24.12.2019 was passed by the Assessing Officer u/s 144 of the Income Tax Act, 1961 (“Act”, for short) whereby the assessee’s total income was determined at Rs.5,11,350/-. In the aforesaid assessment order, addition of Rs.5,00,000/- was made on account of cash deposit in his bank account. This order was passed ex parte qua the assessee. The assessee’s appeal against the assessment order was dismissed by the Ld. CIT(A) vide impugned appellate order dated 05.03.2025 of the Ld. CIT(A). The aforesaid impugned appellate order dated 05.03.2025 of the Ld. CIT(A) was passed ex parte qua the appellant assessee. The present appeal has been filed by the assessee against the aforesaid impugned appellate order dated 27.02.2021 of the Ld. CIT(A). (B) At the time of the hearing, the Ld. Authorized Representative for the assessee submitted that the aforesaid assessment order dated 24.12.2019 and the aforesaid impugned appellate order dated 05.03.2025 of the Ld. CIT(A), both were passed without providing reasonable opportunity to the assessee. He further submitted that the issues in dispute in the present appeal regarding additions made in the aforesaid order dated 27.11.2019 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 additions made in assessment order are restored back to the file of the Assessing Officer with the direction to pass fresh assessment

I.T.A. No.171/LKW/2026 Assessment Year:2017-18 3 order in accordance with law after providing reasonable opportunity of being heard to the assessee. (C) In the result, the appeal of the assessee is partly allowed for statistical purposes. (Order pronounced in the open court on 21/04/2026)

Sd/. Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated: 21/04/2026 Vijay Pal Singh, (Sr. PS) Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. Concerned CIT D.R. ITAT 4.