RAMANAND GUPTA,MAHARAJGANJ vs. ITO 1(4) MAHARAJGANJ, MAHARAJGANJ

The assessment order in this case was passed on 19.12.2019 u/s 144 of the Income Tax Act, 1961 (“Act” for short) ex-parte qua the assessee by making addition of Rs.64,35,252/-. The assessee filed appeal against the assessment order in the office of learned CIT(A). Vide impugned appellate order dated 24.04.2025, the assessee’s appeal was dismissed by the learned CIT(A) ex-parte qua the assessee. The present appeal has been filed by the assessee against the aforesaid impugned appellate order dated 24.04.2025 passed by the learned CIT(A).

Aggrieved further, the assessee has filed the present appeal in Income Tax Appellate Tribunal against the aforesaid impugned appellate order of learned CIT(A). At the time of hearing, there was no representation from the side of the appellant assessee. In view of these submissions, the learned Counsel for the assessee contended that the issues in dispute should be restored to the file of the Assessing Officer, with the direction to pass fresh assessment order in accordance with law after providing reasonable opportunity to the assessee. The learned Departmental Representative for Revenue expressed no objection to aforesaid submissions and contentions of learned Counsel for the assessee. He left the matter to the discretion of the Bench.

We have heard the Ld. DR and have gone through the material placed on record. We are of the considered opinion, in view of provisions of section 250(6) of the I. T. Act, that learned CIT(A) had statutory duty to pass speaking order on merits of the various grounds of appeal. In further consideration of the submissions made by the representatives of both sides, the order of learned CIT(A) is set aside and issues in dispute regarding addition made in the assessment order, are 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 to the assessee.