RAKESH KUMAR GUPTA,DEHRADUN vs. COMMISSIONER OF INCOME TAX , KANPUR

(A)
This appeal vide I.T.A. No.324/Lkw/2025 has been filed by the assessee for assessment year 2012-13 against impugned appellate order dated
07/12/2023
(DIN
&
Order
No.ITBA/NFAC/S/250/2023-
24/1058561802(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].

(B)
The facts of the case, in brief, are that in this case assessment order dated 25/12/2019 was passed by the Assessing Officer u/s 144 read with section 147 of the I. T. Act whereby the assessee’s total income was assessed at Rs.18,30,000/-. In the aforesaid assessment order, an addition of Rs.18,30,000/- was made on account of unexplained cash deposit. The order passed by the Assessing Officer was an ex-parte order qua the assessee. Aggrieved, the assessee carried the matter in appeal before the learned CIT(A). Vide impugned appellate order dated 07/12/2023, the assessee’s appeal was dismissed by the learned CIT(A). The order of learned CIT(A) was also passed ex-parte qua the appellant assessee.
Appellant by Shri Arvind Kumar Shukla, Advocate
Respondent by Shri Amit Kumar, D.R.

I.T.A. No.324/Lkw/2025
Assessment Year:2012-13
2

(C)
Both sides have been heard. Materials on record have been perused.
Learned A.R. for the assessee submitted that the Assessing Officer has framed the assessment order ex-parte and the impugned appellate order passed by the learned CIT(A) is also ex-parte and non-speaking order. He submitted that the assessee did not get proper opportunity to present the case before the learned CIT(A). The learned A.R. for assessee further submitted that the lower authorities have passed orders without providing reasonable opportunity to the assessee. In view of the foregoing submissions, learned A.R. for the assessee submitted that the issues in dispute in the present appeal before the Tribunal, should be restored back to the file of the Assessing Officer to pass de novo order in accordance with law after providing reasonable opportunity to the assessee. The learned
D.R. for Revenue expressed no objection to this. Accordingly, the impugned appellate order of the 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.

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

(Order pronounced in the open court on 24/07/2025) .
Dated:24/07/2025
*Singh

Copy of the order forwarded to :