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Facts
The Assessing Officer (AO) completed assessment for AY 2014-15 under section 143(3) of the Income Tax Act, 1961, making additions and determining the total income. The assessee's subsequent appeal to the CIT(A) was dismissed without considering the merits of the case, leading to the present appeal before the Income Tax Appellate Tribunal.
Held
The Tribunal observed that neither the AO nor the CIT(A) provided reasonable opportunity to the assessee. Consequently, the impugned order of the CIT(A) was set aside, and the issues in dispute were restored to the file of the Assessing Officer to pass a de novo assessment order in accordance with law, after providing proper opportunity to the assessee.
Key Issues
Whether the lower authorities erred in not providing reasonable opportunity to the assessee, and if the CIT(A) was justified in dismissing the appeal without considering its merits.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, LUCKNOW BENCH “SMC”, LUCKNOW
Before: SHRI ANADEE NATH MISSHRA
O R D E R PER ANADEE NATH MISSHRA:A.M. (A) This appeal vide 2014-15 against impugned appellate order dated 31.07.2025 (DIN & Order No.ITBA/APL/S/250/2025- 26/1079147910(1) of Addl/Joint Commissioner of Income Tax (Appeals) [“JCIT(A)” for short], the First Appellate Authority.
(A.1) In this case, the Assessing Officer completed the assessment proceedings and passed assessment order section order 143(3) of the Income Tax Act, 1961 (“Act”, for short) on 29.06.2016 and determined the total income of the assessee at Rs.22,92,980/- by making various additions. The assessee filed appeal in the office of the learned CIT(A). The learned CIT(A) dismissed the assessee’s appeal without going into merits of the case. The present appeal has been filed by the assessee in Income Tax Appellate Tribunal against the aforesaid order of the learned CIT(A).
Assessment Year:2014-15 2 (B) Both sides have been heard. Materials on record have been perused. At the time of hearing, learned Authorized Representative for the assessee submitted that the Assessing Officer as well as the learned CIT(A) have not given reasonable opportunity to the assessee. He further submitted that the issues in dispute should be restored back to the file of the Assessing Officer, with the direction to pass de novo order. The learned Departmental Representative expressed no objection to this. After hearing both sides, and in the facts and circumstances of this specific case, the impugned 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, after providing reasonable opportunity to the assessee. (C) In the result, the appeal of the assessee is allowed for statistical purposes. (Order pronounced in the open court on 27/02/2026)