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Facts
The assessee, an ordinary individual, appealed an order of the CIT(A) for AY 2014-15. The assessee could not afford professional representation before the Assessing Officer and CIT(A), leading to improper representation.
Held
The tribunal set aside the order of the CIT(A) and restored the case to the Assessing Officer for a de novo assessment, granting the assessee a reasonable opportunity to be heard. A Chartered Accountant also volunteered to provide pro bono services.
Key Issues
Whether the assessee was denied a reasonable opportunity of being heard due to lack of professional representation.
Sections Cited
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Income Tax Appellate Tribunal, LUCKNOW BENCH ‘A’, LUCKNOW
Before: SHRI KUL BHARAT & SHRI ANADEE NATH MISSHRA
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 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)