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Facts
The assessee filed its return claiming exemption under Section 11 of the Income Tax Act. The assessment was completed under Section 143(3) read with Section 147, assessing total income at Rs.47,76,000/-. The assessee's appeal before the CIT(A) was dismissed for non-prosecution.
Held
The Tribunal held that the assessee was not provided with a reasonable opportunity during assessment and appellate proceedings. Therefore, the matter was remitted back to the Assessing Officer for a fresh assessment order after providing a reasonable opportunity.
Key Issues
Whether the assessee was afforded a reasonable opportunity of being heard during assessment and appellate proceedings, and if not, whether the matter should be remanded.
Sections Cited
11, 143(3), 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, LUCKNOW BENCH “SMC”, LUCKNOW
Before: SHRI ANADEE NATH MISSHRA
2012-13 against impugned appellate order dated 10/07/2025 (DIN & Order No.ITBA/NFAC/S/250/2025- 26/1078362017(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
(B) The facts of the case, in brief, are that the assessee filed its return of income on 25/09/2012 claiming exemption of Rs.47,76,000/- under section 11 of the I. T. Act. Scrutiny assessment was completed against return of income filed by the assessee, by passing order under section 143(3) of the Act at nil assessed income. The assessment was completed under section 143(3) read with section 147 of the Act assessing total income of the assessee at Rs.47,76,000/-. Being aggrieved, the assessee carried the matter in appeal before the learned CIT(A). Vide impugned appellate order dated 10/07/2025, the assessee’s appeal was dismissed by the learned CIT(A) for non-prosecution. Now the assessee is in appeal before the Income Tax Appellate Tribunal.
(C) Both sides have been heard. Materials available on record have been perused. During the course of hearing learned Counsel 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 addition 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 issue in dispute is 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.
(D) In the result, the appeal of the assessee stands allowed for statistical purposes.
(Order pronounced in the open court on 14/11/2025)