VIKAS RASTOGI,ALLAHABAD vs. DY,COMMISSIONER OF INCOME TAX CIRCLE-1, ALLAHABAD

The facts of the case, in brief, are that the assessee is an individual and filed his return of income for the year under consideration on 01/10/2013 declaring total income of Rs.18,25,030/-. The Assessing Officer completed the assessment u/s 143(3) of the Act and passed assessment order on 31/03/2016 and determined the total income of the assessee at Rs.1,17,83,580/- by making various additions. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide impugned appellate order dated 13/05/2025, the assessee’s appeal was partly allowed by the learned CIT(A).

Being aggrieved further, the assessee has filed the present appeal in Income Tax Appellate Tribunal against the aforesaid impugned appellate order of learned CIT(A). Learned CIT(A) passed impugned order without providing reasonable opportunity to the assessee. Learned A.R. for the assessee requested that the matter be restored back to learned CIT(A). Learned D.R. did not express any objection and left the matter to the discretion of the Bench. In view of the foregoing, the impugned appellate order of learned CIT(A) is set aside and issues in dispute are restored back to the file of learned CIT(A) with the direction to pass de novo speaking order on merits, in accordance with law after providing reasonable opportunity of being heard to the assessee, and ensuring adherence to section 250(6) of the I. T. Act.

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