JITENDRA SINGH,KANPUR vs. ITO-1(3)(5), KANPUR

PER ANADEE NATH MISSHRA:A.M.

(A)
This appeal vide I.T.A. No.501/Lkw/2024 has been filed by the assessee pertaining to assessment year 2014-15 against impugned appellate order dated 20/06/2024 passed by learned Commissioner of Income Tax
(Appeals) [“CIT(A)” for short].

(B) At the time of hearing, the appellant assessee was present in the court room in person. He submitted that he was a man of very ordinary means and could not afford the services of professional person such as advocate, Chartered Accountant etc. He also submitted that because of this, his case could not be represented before the Assessing Officer and before the learned CIT(A) properly. He requested that the issue in dispute
Appellant by Shri Jitendra Singh
Respondent by Shri R. K. Agarwal, CIT (D.R.)

I.T.A. No.501/Lkw/2024
Assessment Year:2014-15
2

in the present appeal be restored back to the file of the Assessing Officer with the direction to pass de novo order in accordance with law after providing reasonable opportunity to the assessee. The learned CIT (D.R.) expressed no objection to this. Accordingly, the impugned order of learned
CIT(A) is set aside to the file of the Assessing Officer with the direction to pass de novo order in accordance with law after providing reasonable opportunity to the assessee.

(C)
At the time of hearing Ms Shweta Mittal, C.A. was also present in the court room. In response to a query from the Bench to the professionals present in the court room, Ms Shweta Mittal volunteered to extend pro bono professional services to the assessee in the proceedings before the Assessing Officer. We appreciate this gesture on the part of the learned
Chartered Accountant.

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

(Order pronounced in the open court on 24/07/2025) . .
(KUL BHARAT) (ANADEE NATH MISSHRA)
Vice President Accountant Member

Dated:24/07/2025
*Singh

Copy of the order forwarded to :