ASHUTOSH AGARWAL,LUCKNOW vs. INCOME TAX OFFICER-1(1), LUCKNOW
Facts
For AY 2017-18, the assessee declared an income of Rs. 3,69,870/-, but the Assessing Officer made an addition of Rs. 29,36,000/- u/s 69A, determining total income at Rs. 33,05,870/-. The CIT(A) dismissed the assessee's appeal against this addition, leading to the current appeal before the ITAT.
Held
The Tribunal found that both the Assessing Officer and the CIT(A) failed to provide a reasonable opportunity of hearing to the assessee. Consequently, the CIT(A)'s order was set aside, and the matter was restored to the file of the Assessing Officer to pass a de novo speaking order on merits, ensuring a reasonable opportunity for the assessee.
Key Issues
Whether the addition made under section 69A of the Income Tax Act was justified and if the assessee was afforded a reasonable opportunity of being heard by the lower authorities.
Sections Cited
143(3), 69A, 156, 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW
Before: SHRI ANADEE NATH MISSHRA
(A) This appeal vide I.T.A. No.620/Lkw/2025 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 23/06/2025 (DIN & Order No.ITBA/NFAC/S/250/2025- 26/1077493522(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
(B) 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 16/03/2018 declaring total income of Rs.3,69,870/-. The Assessing Officer processed the assessment and passed assessment order 11/12/2019 u/s
I.T.A. No.620/Lkw/2025 Assessment Year:2017-18 2
143(3) of the Act and determined the total income of the assessee at Rs.33,05,870/- by making various addition of Rs.29,36,000/- u/s 69A of the Act. The assessee carried the matter in appeal before learned CIT(A). Vide impugned appellate order dated 23/06/2025, the assessee’s appeal was dismissed by the learned CIT(A). Now the assessee is in appeal before the Income Tax Appellate Tribunal.
(C) In the course of appellate proceedings in Income Tax Appellate Tribunal, paper books containing the following particulars were filed from the assessee’s side:
I.T.A. No.620/Lkw/2025 Assessment Year:2017-18 3
I.T.A. No.620/Lkw/2025 Assessment Year:2017-18 4
I.T.A. No.620/Lkw/2025 Assessment Year:2017-18 5
(C.1) At the time of hearing, both sides were in agreement that the issue in dispute should be restored back to the file of the Assessing Officer with the direction to pass de novo speaking order on merits of the case in accordance with law. On perusal of records, it is seen that the Assessing Officer as well as the learned CIT(A) have not given reasonable opportunity to the assessee. In view of the foregoing, the order of learned CIT(A) is set aside and issue in dispute is restored back to the file of the Assessing Officer with the direction to pass de novo speaking order on merits of the case in accordance with law after providing reasonable opportunity to the assessee.
(D) In the result, the appeal is partly allowed for statistical purposes.
(Order pronounced in the open court on 06/02/2026)
Sd/- (ANADEE NATH MISSHRA) Accountant Member Dated:06/ 02/2026 *Singh
Copy of the order forwarded to :
The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T.,
