NARAYAN PRASAD TRIPATHI,BANDA vs. ASSESSMENT UNIT, NEW DELHI
Facts
The assessee's assessment for AY 2021-22 was completed by the AO u/s 143(3) read with 144B, making various additions. The CIT(A) dismissed the assessee's appeal for non-prosecution. Before the ITAT, the assessee's A.R. submitted that non-appearance was due to old age and medical illness, and that reasonable opportunity was not provided at both assessment and first appellate stages, requesting the matter be restored to the AO.
Held
The Tribunal observed that both the assessment order and the CIT(A) order were passed ex-parte, indicating a lack of reasonable opportunity for the assessee. With the Revenue's consent, the ITAT set aside the CIT(A)'s order and restored the matter to the Assessing Officer for a de novo assessment, with directions to provide the assessee a proper and reasonable opportunity of being heard.
Key Issues
Whether the dismissal of appeal by CIT(A) for non-prosecution and the ex-parte assessment order by AO without providing reasonable opportunity of being heard were justified.
Sections Cited
143(3), 144B
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 ANADEE NATH MISSHRA:A.M.
This appeal vide I.T.A. No.185/Alld/2024 has been filed by the assessee for assessment year 2021-22 against impugned appellate order dated 19/11/2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1070472806(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
I.T.A. No.185/Alld/2024 Assessment Year:2021-22 2
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 18/12/2021 declaring total income of Rs.34,55,680/-. The Assessing Officer completed the assessment and passed assessment order u/s 143(3) read with section 144B of the I. T. Act, determining the total income of the assessee at Rs.1,46,60,349/- by making various additions. Aggrieved, the assessee went in appeal before the learned CIT(A). The learned CIT(A) dismissed the appeal of the assessee for the reason of non-prosecution. Aggrieved further the assessee is in appeal before the Income Tax Appellate Tribunal.
At the time of hearing before the Tribunal, the learned A.R. for the assessee submitted that the assessee could not attend the appellate proceedings in the office of learned CIT(A) due to old age and medical illness. He further submitted that during the assessment proceedings also the assessee did not get reasonable opportunity to present his case. In support of the submissions, the learned A.R. for the assessee also filed copies of medical records of the assessee. In view of the foregoing, the learned A.R. for the assessee submitted that the issues in dispute regarding additions made in the assessment order and confirmed by learned CIT(A) should be set aside 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. Learned D.R. expressed no objection to this proposal of learned A.R. for the assessee.
We have heard both sides 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
I.T.A. No.185/Alld/2024 Assessment Year:2021-22 3
passed ex-parte qua the appellant assessee. Further, reasonable opportunity of being heard was not provided to the assessee. Learned D.R. for Revenue was in agreement that the issue in dispute regarding various additions 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. 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 of the assessee is allowed for statistical purposes.
(Order pronounced in the open court on 13/05/2025)
Sd/. Sd/. (SUBHASH MALGURIA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member
Dated:13/05/2025 *Singh
Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. The CIT(A) 5. D.R., I.T.A.T., Lucknow
