SANJAY KUMAR,LAKHIMPUR KHERI vs. ASSESSING OFFICE FACELESS ASSESSMENT UNIT, NEW DELHI

The facts of the case, in brief, are that the assessee is an individual and has not filed his return of income for the year under consideration. The Assessing Officer passed the assessment order on 23/03/2023 u/s 147 read with section 144/144B of the Income Tax Act, 1961 (“the Act” for short) ex- parte qua the assessee determining the total income of the assessee at Rs.3,16,08,291/- and made addition of Rs.3,16,08,291/- on account of unexplained money u/s 69A of the Act. Being aggrieved, the assessee filed appeal against the assessment order in the office of learned CIT(A). Vide impugned order dated 18/10/2024, the assessee’s appeal was dismissed by the learned CIT(A) for want of prosecution. The present appeal has been filed by the assessee against the aforesaid impugned appellate order passed by the learned CIT(A).

We have heard the rival parties and have gone through the material placed on record. On perusal of records, it is seen that the assessment order as well as the impugned appellate order of the learned CIT(A), both were passed ex-parte qua the appellant assessee. Further, reasonable opportunity of being heard was not provided to the assessee. In view of the foregoing, the order of learned CIT(A) is set aside and the issue in dispute regarding addition made in assessment order is 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.

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