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

I.T.A. No.346/LKW/2025 Assessment Year:2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “SMC”, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.346/LKW/2025 Assessment year:2011-12 Rehana Akhtar Vs. Commissioner of Income Tax 438, Bareilly Kty S.O, Bareilly, (Appeals)/NFAC Bareilly, Bareilly, Uttar Pradesh- The Income Tax Officer Ward- 243001. (2)(3), Bareilly. PAN:AULPA8951F (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.346/LKW/2025 has been filed by the assessee for assessment year 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

I.T.A. No.346/LKW/2025 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)

Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated: 12/03/2026 Vijay Pal Singh, (Sr.PS) Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T.