NIYAZ AHMAD,RAEBARELI vs. ITO-1, RAEBARELI

(A.1) The facts of the case, in brief, are that the assessee is an individual and filed his return of income u/s 139(1) of the Income Tax Act, 1961 (“the Act” for short) on 27/10/2022 declaring total income of Rs.8,53,270/-. The Assessing Officer completed the assessment and passed assessment order dated 29/02/2024 u/s 144 read with section 144B of the Act whereby the assessee’s total income was assessed at Rs.70,92,782/-. The order passed by the Assessing Officer was an ex-parte order qua the assessee. Being aggrieved, the assessee went in appeal before the learned CIT(A). Vide impugned appellate order dated 10/07/2024, 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.

(B) 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, the assessee was not given reasonable opportunity of being heard. During the course of hearing before us, learned Counsel for the assessee submitted that the issue in dispute regarding aforesaid addition made by the Assessing Officer and confirmed by learned CIT(A) may be 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. Learned Departmental Representative 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.

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

(Order pronounced in the open court on 22/05/2025)