VIKAS RASTOGI,ALLAHABAD vs. DY,COMMISSIONER OF INCOME TAX CIRCLE-1, ALLAHABAD
Facts
The assessee, an individual, filed a return for AY 2013-14 declaring an income of Rs. 18,25,030/-, but the AO completed the assessment u/s 143(3) by making various additions, determining total income at Rs. 1,17,83,580/-. Aggrieved, the assessee appealed to the CIT(A), who partly allowed the appeal, leading to the present appeal before the ITAT.
Held
The Tribunal held that the CIT(A) passed its appellate order without providing a reasonable opportunity of being heard to the assessee. Consequently, the impugned order of the CIT(A) was set aside, and the matter was restored back to the CIT(A) for a de novo hearing on merits, ensuring adherence to legal procedures and Section 250(6) of the I.T. Act.
Key Issues
Whether the CIT(A) provided a reasonable opportunity of being heard to the assessee before passing its order, and if so, whether the case should be remanded for a de novo hearing.
Sections Cited
143(3), 250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD
Before: SHRI ANADEE NATH MISSHRA & SHRI SUBHASH MALGURIA
PER SUBHASH MALGURIA:J.M.
This appeal vide I.T.A. No.96/Alld/2025 has been filed by the assessee for assessment year 2013-14 against impugned appellate order dated 13/05/2025 (DIN & Order No.ITBA/NFAC/S/250/2025- 26/1076177398(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
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
I.T.A. No.96/Alld/2025 Assessment Year:2013-14 2
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.
(Order pronounced in the open court on 24/09/2025)
Sd/. Sd/. (ANADEE NATH MISSHRA) (SUBHASH MALGURIA) Accountant Member Judicial Member
Dated:24/09/2025 *Singh
Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Allahabad
