ASHUTOSH AGARWAL,LUCKNOW vs. INCOME TAX OFFICER-1(1), LUCKNOW

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 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:

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)