ANJANISH KUMAR TIWARI,ALLAHABAD vs. INCOME TAX OFFICER, ALLAHABAD , ALLAHABAD
Facts
The assessee filed an income tax return for AY 2017-18, which was assessed by the AO under section 143(3), leading to a higher determined income and a demand of Rs.3,00,000/-. The assessee's subsequent appeal before the CIT(A) was dismissed for non-prosecution, prompting the assessee to file an appeal with the Income Tax Appellate Tribunal.
Held
The Tribunal noted that the CIT(A) dismissed the appeal for non-prosecution without deciding it on merits or passing a speaking order. Citing Section 250(6) of the I.T. Act, the Tribunal held that the CIT(A) has a statutory duty to pass a speaking order on merits. Consequently, the Tribunal set aside the CIT(A)'s order and remanded the matter for a de novo decision on merits after providing the assessee a reasonable opportunity of being heard.
Key Issues
Whether the CIT(A) erred in dismissing the appeal for non-prosecution without deciding on merits and passing a speaking order, and what is the statutory duty of the CIT(A) in such cases.
Sections Cited
Section 143(3), Section 250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ALLAHABAD BENCH “SMC” ALLAHABAD
Before: SHRI SUBHASH MALGURIA & SHRI NIKHIL CHOUDHARY
PER SUBHASH MALGURIA, J.M.
This appeal vide I.T.A. No.59/Alld//2025 has been filed by the assessee for assessment year 2017-18 against the impugned appellate order dated 28/01/2025 (DIN & Order No.ITBA/APL/S/250/2024- 25/1072636443(1) of learned Commissioner of Income Tax (Appeals).
The facts of the case, in brief, are that the assessee has filed his return of income for the year under consideration on 17/08/2017, declaring total income of Rs.10,94,454/-. The Assessing Officer completed the assessment and passed assessment order under section 143(3) of the Act and determined the total income of the assessee at Rs.12,64,128/- by
I.T.A. No.59/Alld/2025 2
raising demand of Rs.3,00,000/-. Being aggrieved, the assessee carried the matter in appeal before the learned CIT(A), who has dismissed the appeal of the assessee for non-prosecution. Being further aggrieved, the assessee is in appeal before the Income Tax Appellate Tribunal.
We have heard the rival parties and have gone through the material placed on record. On perusal of records, it is seen that the learned CIT(A) has dismissed the appeal of the assessee for non-prosecution and has not decided the appeal of the assessee on the merits and has not passed a speaking order. We are of the considered view, in view of section 250(6) of the I. T. Act, that the learned CIT(A) has statutory duty to pass a speaking order on merits on the various grounds of appeal filed by the assessee. Having regard to the same, we set aside the impugned appellate order dated 28/01/2025 to the file of learned CIT(A) and we direct the learned CIT(A) to pass de novo order on merits in accordance with law after providing reasonable opportunity of being heard to the assessee.
In the result, the appeal is allowed for statistical purposes.
(Order pronounced in the open court on 30/07/2025)
Sd/. Sd/. (NIKHIL CHOUDHARY) (SUBHASH MALGURIA) Accountant Member Judicial Member
Dated:30/07/2025 *Singh
Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. Concerned CIT 4. D.R. ITAT, Allahabad
