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Facts
The assessee filed its return declaring income of Rs. 5,92,400. The AO determined income at Rs. 30,92,400 by adding Rs. 25,00,000 under section 68. The CIT(A) dismissed the assessee's appeal.
Held
The Tribunal found that neither the AO nor the CIT(A) had provided the assessee with a reasonable opportunity to be heard. Therefore, the order of the CIT(A) was set aside and the issue was restored to the AO for a de novo assessment.
Key Issues
Whether the assessee was provided with a reasonable opportunity of being heard during the assessment and appellate proceedings.
Sections Cited
147, 144B, 68
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, LUCKNOW BENCH “SMC”, LUCKNOW
Before: SHRI ANADEE NATH MISSHRA
2014-15 against impugned appellate order dated 24/04/2025 (DIN & Order No.ITBA/NFAC/S/250/2025- 26/1075790061(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
(B) The facts of the case, in brief, are that the assessee is an individual and filed its return of income for year under consideration on 23/09/2014 declaring total income at Rs.5,92,400/-. The Assessing Officer completed the assessment proceedings and passed assessment order section order 147 read with section 144B of the Act on 31/03/2022 and determined the total income of the assessee at Rs.30,92,400/- by making addition of Rs.25,00,000/- under section 68 of the Act. Being aggrieved, the assessee went in appeal before the learned CIT(A). The learned CIT(A), vide impugned appellate order dated 24/04/2025 has dismissed the appeal of the assessee. 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. Learned Departmental Representative relied on the assessment order and the impugned order of the learned CIT(A) and left the matter to the discretion of the Bench. On perusal of records, it is seen that the Assessing Officer as well as the learned CIT(A) have not given reasonable opportunity to the assessee. In view of the foregoing, the order of learned CIT(A) is set aside and issue in dispute is 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 after providing reasonable opportunity of being heard to the assessee.
(D) In the result, the appeal of the assessee stands allowed for statistical purposes.
(Order pronounced in the open court on 28/11/2025)