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Facts
For Assessment Year 2011-12, the assessee's income was determined at Rs.47,68,060/- through various additions under sections 143(3)/147 of the Income Tax Act. The First Appellate Authority (CIT(A)) partly allowed the assessee's appeal against this assessment. The current appeal was filed against the CIT(A)'s order, where it was noted that both the assessment order and the CIT(A)'s order were passed without affording the assessee a reasonable opportunity to be heard.
Held
The Tribunal held that both the FAA order and the original assessment order were passed in violation of the principles of natural justice, as the assessee was not given a reasonable opportunity to present her case. Consequently, the CIT(A)'s order was set aside, and the disputed issues were remanded to the Assessing Officer. The AO was directed to pass a fresh de novo assessment order in accordance with the law, ensuring the assessee is provided with a reasonable opportunity of being heard.
Key Issues
Whether the assessment order and first appellate order, passed without providing reasonable opportunity to the assessee, should be set aside and the matter remanded for a fresh de novo assessment.
Sections Cited
Section 143(3), Section 147
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Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW
Before: SHRI ANADEE NATH MISSHRA
O R D E R (A) This appeal vide 2011-12 against impugned appellate order dated 18.02.2025 (DIN & Order No.ITBA/APL/S/250/2024- 25/1073420903(1) of Addl/JCIT Commissioner of Income Tax (Appeals) [“CIT(A)” for short], the First Appellate Authority. (B) In this case, assessment order dated 24.12.2018 was passed by the Assessing Officer (“AO”, for short) u/s 143(3)/147 of the Income Tax Act, 1961 (“IT Act” for short) whereby the assessee’s income was determined at Rs.47,68,060/- by making various additions. Vide impugned appellate order dated 18.02.2025, the assessee’s appeal against the assessment order was partly allowed by the Addl/JCIT(A), the First Appellate Authority (“FAA”, for short). This appeal is filed against the order of FAA. In the absence of any representation from the assessee’s side, the ld. Departmental Representative (“DR”, for short) was heard and materials on record were perused. On perusal of records, it is found that the impugned appellate Assessment Year:2011-12 2 order of FAA, as well as the assessment order have been passed without providing reasonable opportunity to the assessee. Therefore, this is a fit case for setting aside the impugned order dated 18.02.2025 of learned CIT(A) and for restoring the issue in dispute in the present appeal to the file of the Assessing Officer for passing a fresh assessment order in accordance with law after providing reasonable opportunity to the assessee. Learned D.R. for Revenue was in agreement that the issues in dispute 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 issues in dispute are restored back to the file of the Assessing Officer with the direction to pass de novo assessment order in accordance with law on this specific issue after providing reasonable opportunity of being heard to the assessee. In the result, the appeal is partly allowed for statistical purposes. (Order pronounced in the open court on 06/03/2026)
Sd/- (ANADEE NATH MISSHRA) Accountant Member Dated:06/03/2026 Vijay Pal Singh, (Sr. PS) Copy of the order forwarded to :
1. 1. The Appellant 2. The Respondent.
3. Concerned CIT 4. D.R., I.T.A.T., 5. CIT(A)