GURPREET SINGH,SHAHJAHANPUR vs. ITO-1(4), SHAHJAHANPUR, SHAHJAHANPUR

PDF · subscribers
ITA 391/LKW/2025Status: DisposedITAT Lucknow09 October 2025AY 2011-2012Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)5 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the appellate order was passed ex-parte without affording a reasonable opportunity to the assessee. Therefore, the order of the CIT(A) was set aside and restored to the Assessing Officer for a de novo assessment.

What were the facts?

The assessee filed an appeal against the appellate order which dismissed their appeal for non-prosecution. The original assessment order had made an addition under Section 69A for unexplained money.

What were the issues?

Whether the CIT(A) order dismissing the appeal for non-prosecution without providing a reasonable opportunity was valid, and if not, should the matter be remanded for de novo assessment.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri Pranav Pandey, Advocate

has been filed by the assessee for assessment year 2011-12 against impugned appellate order dated 04/03/2025 (DIN & Order No. ITBA/APL/S/250/2024- 25/1073969872(1) of Addl/Jt. Commissioner of Income Tax (Appeals) [“ADDL/JCIT(A)” for short]. Grounds of appeal are as under:

“1. That the learned ADDL/JCIT(A)-2, Chandigarh has erred on facts and in law in confirming the action of Assessing Officer in initiating the reassessment proceedings, its continuation and Assessment Year:2011-12 2 culmination vide order u/s 147/143(3) of the I. T. Act dated 04/12/2018 which is bad in law and liable to be cancelled.

2.

That the learned ADDL/JCIT(A)-2, Chandigarh has erred on facts and in law in confirming the action of Assessing Officer in adding Rs.16,79,639/- as unexplained money deposited in s/b account which is contrary to facts and circumstances of the case and is liable to be deleted.”

(B) The facts of the case, in brief, are that in this case assessment order dated 04/12/2018 was passed by the Assessing Officer u/s 147/143(3) of the I. T. Act whereby the assessee’s total income was assessed at Rs.16,85,700/- as against returned income of Rs.1,86,061/-. In the aforesaid assessment order, addition of Rs.17,08,037/- was made under the head unexplained money under section 69A of the Act. Aggrieved, the assessee carried the matter in appeal before the learned CIT(A). Vide impugned appellate order dated 04/03/2025, the assessee’s appeal was dismissed by the learned CIT(A) for non prosecution. Aggrieved further, the assessee is in appeal before the Income Tax Appellate Tribunal.

(C) At the time of hearing, learned Counsel for the assessee submitted that impugned appellate order of the learned CIT(A), was passed ex-parte qua the appellant assessee. Further, he submitted that the assessee was not given reasonable opportunity. He 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. The learned Departmental Representative expressed no objection to this, and left the matter to the discretion of Bench. In view of the foregoing, and considering the submissions made; the order of learned CIT(A) is set aside and restored back to the file of the Assessing Officer with the direction to pass de novo Assessment Year:2011-12 3 assessment order in accordance with law after providing reasonable opportunity of being heard to the assessee.

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

(Order pronounced in the open court on 09/10/2025)

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →