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Facts
The assessee filed a revised return of income and the Assessing Officer completed an ex-parte assessment under section 147 read with section 144/144B, making an addition under section 69A. The CIT(A) dismissed the assessee's appeal.
Held
The Tribunal observed that neither the Assessing Officer nor the CIT(A) provided the assessee with a reasonable opportunity of being heard. Therefore, the impugned order of the CIT(A) was set aside.
Key Issues
Whether a reasonable opportunity of being heard was provided to the assessee by the lower authorities.
Sections Cited
147, 144, 144B, 69A
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Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW
Before: SHRI ANADEE NATH MISSHRA
2018-19 against impugned appellate order dated 22/02/2025 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1073587701(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
(B) The facts of the case, in brief, are that in this case, the assessee filed her return of income on 30/08/2018 declaring total income at Rs.7,02,280/-. Subsequently, the assessee revised her return of income on 29/11/2022 declaring total income at Rs.13,11,780/-. The Assessing Officer completed the assessment and passed assessment order under section 147 read with section 144/144B of the Act on 09/03/2023 and determined the total income of the assessee at Rs.31,06,067/- by making addition of Rs.17,94,286/- under section 69A of the Act. The order passed by the Assessing Officer was Assessment Year:2018-19 2 an ex-parte order. The assessee carried the matter in appeal before the learned CIT(A), who has dismissed the appeal of the assessee vide aforesaid impugned order dated 22/02/2025. The assessee is in appeal before the Income Tax Appellate Tribunal against aforesaid impugned order dated 22/02/2025 of learned CIT(A).
(C) At the time of hearing before us, there was no representation from the assessee’s side. In the absence of any representation from the assessee’s side, the learned D.R. for Revenue was heard and the materials available on record were perused. Learned Departmental Representative relied on the assessment order and the impugned order of the learned CIT(A) and left the matter 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 issue in dispute regarding aforesaid addition of Rs.17,94,286/- 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 of being heard to the assessee.
(D) In the result, the appeal of the assessee is partly allowed for statistical purposes.
(Order pronounced in the open court on 27/01/2026)