SHIVRAJ SINGH,BAREILLY vs. INCOME TAX OFFICER-2(2), BAREILLY-NEW, BAREILLY
Income Tax Appellate Tribunal, LUCKNOW BENCH ‘A’, LUCKNOW
Before: SHRI ANADEE NATH MISSHRA & SHRI SUBHASH MALGURIA
PER ANADEE NATH MISSHRA:A.M.
This appeal vide I.T.A. No.180/Lkw/2025 has been filed by the assessee for assessment year 2012-13 against impugned appellate order dated
24/12/2024
(DIN
&
Order
No.ITBA/NFAC/S/250/2024-
25/1071547679(1) of Commissioner of Income Tax (Appeals) [“CIT(A)”] for short].
The facts of the case, in brief, are that in this case, the assessee is an individual and has not filed his return of income for the year under consideration. The Assessing Officer completed the assessment and passed assessment order under section 144/147 of the I.T. Act on 05/12/2019 and determined the total income of the assessee at Rs.51,05,000/- under section Appellant by Shri P. K. Kapoor, C. A. Revenue by Shri Amit Kumar, Addl. CIT (D.R.)
I.T.A. No.180/Lkw/2025
Assessment Year:2012-13
2
69A of the Act and an addition of Rs.8,355/- on account of interest in saving bank accounts. The order passed by the Assessing Officer was an ex-parte order. Being aggrieved, the assessee carried the matter in appeal before the learned CIT(A), who has dismissed the appeal of the assessee. Being further aggrieved, the assessee is in appeal before the Income Tax
Appellate Tribunal.
We have heard the rival parties and have gone through the material placed on record. During the course of hearing learned A.R. for the assessee submitted that the assessee did not get reasonable opportunity during assessment proceedings before the Assessing Officer and during appellate proceedings before the learned CIT(A). Learned Counsel for the assessee requested that the disputed additions be restored back to the file of the Assessing Officer for passing fresh order. Learned Departmental Representative did not express any objection to this and left the matter to the discretion of the Bench. In view of the foregoing, the issues in dispute are remitted 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.
In the result, the appeal of the assessee stands allowed for statistical purposes.
(Order was pronounced in the open court on 04/12/2025) . .
(SUBHASH MALGURIA) (ANADEE NATH MISSHRA)
Judicial Member Accountant Member
Dated:04/12/2025
*Singh
I.T.A. No.180/Lkw/2025
Assessment Year:2012-13
3
Copy of the order forwarded to :
The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., 5. CIT(A)