SANDEEP AGARWAL (HUF),LUCKNOW vs. INCOME TAX OFFICER -2(1), LUCKNOW
Facts
The assessee filed an income return which was significantly enhanced by the Assessing Officer through an ex-parte assessment order with various additions/disallowances. The assessee appealed this assessment to the CIT(A), but the appeal was dismissed for non-prosecution, leading to the current appeal before the ITAT.
Held
The ITAT found that the assessee was not provided a proper opportunity to present their case before the CIT(A). Consequently, the impugned appellate order of the CIT(A) was set aside, and the issues in dispute were restored back to the CIT(A) for a de novo order after providing reasonable opportunity to the assessee.
Key Issues
Whether the CIT(A) was justified in dismissing the assessee's appeal for non-prosecution without providing a proper opportunity to be heard.
Sections Cited
253(3), 147, 144B
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.343/Lkw/2025 has been filed by the assessee for assessment year 2015-16 against impugned appellate order dated 18/12/2023 (DIN & Order No.ITBA/NFAC/S/250/2023- 24/1058829363(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
(B) This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the appeal, duly supported
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by affidavit, pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the appeal for hearing. The learned Sr. Departmental Representative for Revenue did not express any objection to assessee’s application for condonation of delay in filing of the appeal. In view of the foregoing, and in specific facts and circumstances of the present appeal before us, the delay in filing of this appeal is condoned; and the appeal is admitted for hearing.
(B) The facts of the case, in brief, are that the assessee filed return of income on 12/09/2015 declaring total income of Rs.5,89,300/-. The Assessing Officer completed the assessment and passed assessment order 30/03/2022 u/s 147 read with section 144B of the Act and determined the total income of the assessee at Rs.48,51,265/- by making various additions/disallowances. The order passed by the Assessing Officer was an ex-parte order qua the assessee. The assessee carried the matter in appeal before learned CIT(A). Vide impugned appellate order dated 18/12/2023, the assessee’s appeal was dismissed by the learned CIT(A). for non prosecution. Now the assessee is in appeal before the Income Tax Appellate Tribunal.
(C) Both sides have been heard. Materials on record have been perused. Learned A.R. for the assessee submitted that the assessee did not get proper opportunity to present the case before the learned CIT(A). In view this, learned A.R. for the assessee submitted that the issues in dispute in the present appeal before the Tribunal, should be restored back to the file of the CIT(A) to pass de novo order in accordance with law after providing reasonable opportunity to the assessee. The learned D.R. for Revenue expressed no objection to this. Accordingly, and in view of the foregoing
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discussion, and in the specific facts and circumstances of the present case; the impugned appellate order of the learned CIT(A) is set aside, and the issues in dispute are restored back to the file of the learned CIT(A) with the direction to pass de novo order 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 29/01/2026)
Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:29/01/2026 *Singh
Copy of the order forwarded to :
The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T.,
