ASHOK KUMAR MITTAL,KANPUR vs. INCOME TAX OFFICER, WARD-1(1)(1), KANPUR

2017-18 against impugned appellate order dated 14/11/2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1070360481(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 his return of income for the year under consideration on 25/10/2017 declaring total income at Rs.5,25,470/-. In the case of the assessee, the Assessing Officer completed the assessment proceedings and passed assessment order dated 27/12/2019 under section 143(3) of the Act and determined the total income of the assessee at Rs.50,72,400/- by making addition of Rs.45,46,930/- under section 69A of the I.T. Act. Being aggrieved with the additions made by the Assessing Officer, the assessee carried the matter in appeal before the learned CIT(A). The learned CIT(A) has dismissed the appeal of the assessee. Now the assessee is in appeal before the Income Tax Appellate Tribunal against the aforesaid impugned appellate order dated 14/11/2024 passed by learned CIT(A).

(C) At the time of hearing before the Tribunal, learned A.R. for the assessee submitted that the submissions made and documents filed by the assessee during assessment proceedings before the Assessing Officer and during appellate proceedings before the learned CIT(A) were not considered. Learned A.R. for the assessee submitted that the issue in dispute may be restored back to the file of the Assessing Officer for passing fresh order in accordance with law after considering the written submissions and documents filed by the assessee. 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 considered the written submissions and documents filed by the assessee. 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 after considering the written submissions and documents filed by the assessee.

(D) In the result, the appeal of the assessee is partly allowed for statistical purposes.

(Order pronounced in the open court on 25/11/2025)