DINESH OILS LTD,KANPUR vs. DCIT. CC-1,, KANPUR
Income Tax Appellate Tribunal, LUCKNOW BENCH ‘A’, LUCKNOW
Before: SHRI ANADEE NATH MISSHRA & SHRI SUBHASH MALGURIA
PER SUBHASH MALGURIA:J.M.
This appeal vide I.T.A. No.254/Lkw/2024 has been filed by the assessee for assessment year 2014-15 against impugned appellate order dated
20/02/2024
(DIN
&
Order
No.ITBA/NFAC/S/250/2023-
24/1061194785(1) of Commissioner of Income Tax [“CIT” for short].
The facts of the case, in brief, are that the assessee is a limited company. The assessee filed its return of income on 29/11/2014 declaring total income of Rs.4,24,90,720/-. The Assessing Officer completed the assessment under section 143(3) of the Act, determining the total income of the assessee at Rs.4,73,53,410/-. The Assessing Officer made an addition Appellant by None Respondent by Shri Amit Kumar, D.R.
I.T.A. No.254/Lkw/2024
Assessment Year:2014-15
2
of Rs.48,62,688/- on account of unexplained investment. Aggrieved, the assessee carried the matter in appeal before the learned CIT(A) who has dismissed the appeal of the assessee for non-prosecution. Aggrieved further, the assessee is in appeal before the Income Tax Appellate Tribunal.
At the time of hearing, there was no representative from the assessee’s side. In the absence of any representation from assessee’s side, we have heard learned Departmental Representative and perused the materials available on record. Learned Departmental Reprehensive relied on the orders of the authorities below. From the materials available on record, it is evident that learned CIT(A) has passed the ex-parte order qua the assessee without providing reasonable opportunity of being heard to the appellant assessee. Having regard to the same, we set aside the impugned appellate order to the file of learned CIT(A) and we direct the learned CIT(A) to pass de novo order on merits in accordance with law after providing reasonable opportunity of being heard to the assessee.
In the result, the appeal of the assessee stands partly allowed for statistical purposes.
(Order pronounced in the open court on 23/07/2025) . .
Dated:23/07/2025
*Singh
Copy of the order forwarded to :
1. The Appellant
2. The Respondent.
3. Concerned CIT
4. D.R., I.T.A.T., Lucknow