RAM NARESH PAL,LUCKNOW vs. INCOME TAX OFFICER-1(3), LUCKNOW-NEW, LUCKNOW-NEW

2017-18 against impugned appellate order dated 10/09/2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1068519098(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].

(A.1) The facts of the case, in brief, are that in this case assessment order dated 17/10/2019 was passed by the Assessing Officer u/s 144 of the Income Tax Act, 1961 (“the Act” for short) whereby the assessee’s total income was assessed at Rs.10,14,33/- (rounded off to Rs.10,14,340/-). In the aforesaid assessment order, additions of Rs.10,00,000/- and Rs.14,333/- were made. The order passed by the Assessing Officer was an ex-parte order qua the assessee. Vide impugned appellate order dated 10/09/2024, the assessee’s appeal was dismissed by the learned CIT(A). Aggrieved, the assessee is in appeal before the Income Tax Appellate Tribunal.

(B) Both the sides have been heard. Materials on record have been perused. During the course of hearing, learned authorized representative for assessee submitted that the Assessing Officer and learned CIT(A) have not given proper opportunity to the assessee therefore, the issues in dispute in the present appeal may be restored back to the file of the Assessing Officer. In response, the learned Departmental Representative for Revenue expressed no objection to this. In view of the foregoing, 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 order in accordance with law after providing reasonable opportunity of being heard to the assessee.

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

(Order pronounced in the open court on 24/07/2025)