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Facts
The assessee filed an appeal against the order of the Ld. CIT(A) for assessment year 2009-10. The Ld. CIT(A) had passed a fresh appellate order on 07.02.2025. This order followed a previous ITAT decision which had set aside the earlier CIT(A) order and restored the matter for fresh decision.
Held
The tribunal held that the Ld. CIT(A) passed the fresh appellate order without providing the assessee adequate opportunity to make submissions and present materials in response to the remand report. Therefore, the impugned order was set aside.
Key Issues
Whether the Ld. CIT(A) provided adequate opportunity to the assessee to make submissions and present evidence after receiving the remand report.
Sections Cited
144, 147, 69A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, LUCKNOW BENCH “SMC”, LUCKNOW
PER ANADEE NATH MISSHRA, A.M.: 1. The present appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals) [hereinafter “the Ld. CIT(A)”]/National Faceless Appeal Centre (NFAC), Delhi dated 07/02/2025 for the assessment year 2009-10. The grounds of appeal
of the assessee are as under: -
1. Because on the facts and in the circumstances of the case the order of Ld. CIT(A) is bad in law and deserves to be quashed being illegal.
1. 2. Because on the facts and in the circumstances of the case the order of Ld. CIT(A) is bad in law in restricting the amount of Rs. 1,92,632/- against Rs. 27,47,815/- made by the Assessing Officer as unexplained money u/s 69A of the Income Tax Act, 1961.
3. Because on the facts and in the circumstances of the case the Ld. CIT(A) has erred in failing to consider the daily sales are deposited in bank and cash withdrawn for purchase of fruits and vegetables. Therefore, benefit of peak credits/ telescoping should have been given.
Because on the facts and in the circumstance of the case, the order of Assessment has been passed in absolute violation of the principles of Natural Justice, without providing adequate opportunity of being heard and therefore deserves to be declared a nullity.
The appellant craves for leave to add, modify, amend or delete any other and further grounds of appeal with permission.”
Page 2 of 3 2. In this case, assessment order dated 22/03/2013 was passed under section 144/147 of the Income Tax Act, 1961 (“Act”, for short). The assessee’s appeal against the aforesaid assessment order was decided by the Ld. CIT(A) in his impugned appellate order dated 30.05.2014. The assessee filed appeal in Income Tax Appellate Tribunal (ITAT) against the aforesaid order dated 30.05.2014 of the Ld. CIT(A), which was decided by Co- ordinate Bench of ITAT Lucknow Bench vide order dated 16.04.2015. In the aforesaid order dated 16.04.2015, the order dated 30.05.2014 of the Ld. CIT(A) was set aside and the matter was restored to his file for deciding the issue fresh, after obtaining remand report from the Assessing Officer and after providing adequate opportunity of being heard to both the sides. Subsequently, fresh appellate order dated 07.02.2025 was passed by the Ld. CIT(A). The present appeal has been filed by the assessee against the aforesaid fresh appellate order dated 07.02.2025.
2.1 At the time of hearing, the Ld. Authorized Representative for the assessee submitted that the Ld. CIT(A) passed the aforesaid order dated 07.02.2025 without providing adequate opportunity to the assessee to make submissions and to adduce relevant materials in response to remand report sent by the Assessing Officer to the Ld. CIT(A). The Ld. AR for the assessee submitted that the Ld. CIT(A) should be directed to pass fresh order after providing reasonable opportunity to the assessee to make submissions and to adduce relevant materials in response to remand report sent by the Assessing Officer to the Ld. CIT(A). The Ld. Sr. Departmental Representative for Revenue expressed no objection to this. In view of the foregoing and in the specific facts and circumstances of the present appeal, the impugned order dated 07.02.2025 is set aside and the Ld. CIT(A) is directed Page 3 of 3 to pass de novo order in accordance with law, after providing reasonable opportunity of being heard to both the sides and in particular after providing reasonable opportunity to the assessee to make submissions and to adduce relevant materials in response to remand report sent by the Assessing Officer to the Ld. CIT(A). All grounds of appeal are treated as disposed of in accordance with the aforesaid direction. In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open Court on 21/07/2025.