REHANA AKHTAR, ,BAREILLY vs. INCOME TAX OFFICER, WARD-2(3), BAREILLY

ITA 346/LKW/2025Status: DisposedITAT Lucknow12 March 2026AY 2011-122 pages

AI SummaryRemanded

Facts

The assessee filed an appeal against an ex parte assessment order passed without providing a reasonable opportunity. The CIT(A) dismissed the assessee's appeal. The assessee remained unrepresented before the ITAT.

Held

The Tribunal found that the assessee did not get a reasonable opportunity during the assessment proceedings. Consequently, the CIT(A)'s order was set aside, and the issues were restored to the Assessing Officer for a de novo order.

Key Issues

Whether the assessee was provided a reasonable opportunity during assessment proceedings and whether the CIT(A) erred in dismissing the appeal without considering this.

Income Tax Appellate Tribunal, LUCKNOW BENCH “SMC”, LUCKNOW

Before: SHRI ANADEE NATH MISSHRA

O R D E R (A) This appeal vide 2011-12 against impugned appellate order dated 13.03.2025 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1074448600(1) of Commissioner of Income Tax (Appeals) [“JCIT(A)” for short].

(B) In this case, ex parte assessment order was passed without providing reasonable opportunity to the assessee. The assessee’s appeal was dismissed by the learned CIT(A). Now the assessee is in appeal before the Income Tax Appellate Tribunal.

(C) At the time of hearing before the Tribunal, none was present on behalf of the assessee. In absence any representation from assessee’s side, learned Departmental Representative was heard and materials available on record were perused. However, on perusal of materials on record and after hearing Ld. Departmental Representative for Revenue, it is found, in the Assessment Year:2011-12 2 specific facts and circumstances of the case, that the assessee did not get reasonable opportunity during the proceedings before the Assessing Officer. In view of the foregoing, the 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 speaking order on merits of the case in accordance with law; as regards the issues in dispute; after providing reasonable opportunity to the assessee. The learned Departmental Representative was in agreement with this.

(D) In the result, the appeal of the assessee stands allowed for statistical purposes. (Order pronounced in the open court on 12/03/2026)