RADHA KAMAL UPADHYAY,LUCKNOW vs. ACIT-6, LUCKNOW

O R D E R PER ANADEE NATH MISSHRA: A.M. (A) This appeal vide 2017-18 against impugned appellate order dated 06/11/2023 (DIN & Order No. ITBA/NFAC/S/250/2023- 24/1057703904(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 application for condonation of delay is supported by an affidavit of the assessee. The Ld. Sr. Departmental Representative for Revenue did not express any objection to the delay being condoned. Being satisfied with the reasons stated in Assessment Year:2017-18 2 application seeking condonation of delay in filing of this appeal; we condone the delay in filing of this appeal and admit the appeal for decision on merits. (C) In this case, the assessment order dated 15.12.2019 was passed by the Assessing Officer (“AO”), u/s 143(3) of the Act whereby the assessee’s total income was assessed at Rs.2,56,29,010/-. In the aforesaid assessment order, addition amounting to Rs.1,90,96,600/- was made u/s 68 of the Act. The assessee’s appeal against the aforesaid assessment order was dismissed by the Ld. CIT(A) vide impugned appellate order dated 06.11.2023. The present appeal has been filed by the assessee against the aforesaid impugned appellate order dated 06.11.2023 of the Ld. CIT(A) for non-prosecution. (C.1) In the course of appellate proceedings in Income Tax Appellate Tribunal (“ITAT”, for short) learned A.R. for the assessee submitted that the Assessing Officer as well as learned CIT(A) have passed orders without affording sufficient time and opportunity to the assessee. In view of the foregoing, learned AR for the assessee submitted, the impugned order of learned CIT(A) should be set aside and the issue in dispute should be restored 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. The learned CIT-D.R. for the Revenue expressed no objection. (D) We have heard both sides. We have perused the materials on record. In view of the submissions made by the Learned A. R. for the assessee, and there being no objection from learned Sr. D.R., we set aside the impugned appellate order dated 06.11.2023 and restore the matter in dispute to the file of the Assessing Officer with the direction to pass de novo assessment order in accordance with law, after providing reasonable opportunity to the assessee.