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Facts
The assessee, an individual, filed a return declaring income of Rs.2,09,890/- for AY 2017-18. An assessment under section 147 of the Act determined his total income at Rs.18,41,890/-, including an addition of Rs.16,32,000/- under section 69A. The Commissioner of Income Tax (Appeals) dismissed the assessee's appeal.
Held
The Tribunal noted that neither the Assessing Officer nor the CIT(A) had provided a reasonable opportunity of being heard to the assessee. Consequently, the Tribunal set aside the CIT(A)'s order and restored the issues to the file of the Assessing Officer with a direction to pass a fresh speaking order on merits after providing proper opportunity to the assessee.
Key Issues
Whether the assessee was denied a reasonable opportunity of being heard by the lower authorities regarding an addition made under section 69A of the Income Tax Act.
Sections Cited
section 147, section 69A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, LUCKNOW BENCH “SMC”, LUCKNOW
Before: SHRI ANADEE NATH MISSHRA
2017-18 against impugned appellate order dated 30/09/2025 (DIN & Order No.ITBA/NFAC/S/250/2025- 26/1081342367(1) of Commissioner of Income Tax (Appeals) [“JCIT(A)” for short].
(B) The facts of the case, in brief, are that the assessee is an individual and filed his return of income on 16/02/2021 declaring total income of Rs.2,09,890/-. The assessment was completed under section 147 of the Act determining the total income of the assessee at Rs.18,41,890/- by making addition of Rs.16,32,000/- u/s 69A of the Act. Being aggrieved, the assessee carried the matter in appeal before the learned CIT(A). Vide Assessment Year:2017-18 2 impugned appellate order dated 30/09/2025, the assessee’s appeal was dismissed by the learned CIT(A). Now the assessee is in appeal before the Income Tax Appellate Tribunal.
(C) At the time of hearing before the Tribunal, none was present on behalf of the assessee. In absence any representation from assessee’s side, learned Departmental Representative was heard and materials available on record were perused. Learned Departmental Representative supported the assessment order and the impugned order of the learned CIT(A) but left the decision to the discretion of the Bench. 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 issues in dispute are 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; as regards the issues in dispute; after providing reasonable opportunity to the assessee.
(D) In the result, the appeal of the assessee stands allowed for statistical purposes.
(Order pronounced in the open court on 05/02/2026)