SANJEEV KUMAR,GONDA vs. INCOME TAX OFFICER, GONDA

2017-18 against impugned appellate order dated 12/03/2025 (DIN & Order No. ITBA/NFAC/S/250/2024- 25/1074405037(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].

(B) This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the appeal; pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the appeal for hearing. The learned Sr. Departmental Representative for Revenue did not express any objection to assessee’s application for condonation of delay in filing of the appeal. In view of the foregoing, and in specific facts and circumstances of the present appeal before us, the delay in filing of this appeal is condoned; and the appeal is admitted for hearing.

(C) 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 declaring total income of Rs.3,52,960/-. In this case assessment order dated 15/12/2019 was passed by the Assessing Officer u/s 144 of the I. T. Act whereby the assessee’s total income was assessed at Rs.40,63,920/- as against returned income of Rs.3,52,960/-. Aggrieved, the assessee carried the matter in appeal before the learned CIT(A). Vide impugned appellate order dated 12/03/2025, the assessee’s appeal was dismissed by the learned CIT(A). Aggrieved further, 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. On perusal of records, it is seen that the assessment order was passed ex-parte qua the appellant assessee and the order passed by learned CIT(A) is also ex-parte qua the assessee and non speaking order. In response to a query from Bench, the learned Departmental Representative for Revenue submitted that the issue in dispute may be restored back to the file of the Assessing Officer with the direction to pass de novo assessment order in accordance with law after providing reasonable opportunity of being heard to 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 assessment order in accordance with law after providing reasonable opportunity of being heard to the assessee.