KUNWAR SINGH,UNNAO vs. INCOME TAX OFFICER-2(4), UNNAO

2017-18 against impugned appellate order dated 16/10/2023 (DIN & Order No.ITBA/NFAC/S/250/2023- 24/1057107048(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 on medical ground, supported by medical certificate and affidavit; pleading that the delay was unintentional and beyond the control of the assessee and has Assessment Year:2017-18 2 requested to admit the appeal for hearing. The learned Departmental Representative 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.

(C) The facts of the case, in brief, are that in this case assessment order dated 18/12/2019 was passed by the Assessing Officer u/s 144 of the I. T. Act whereby the assessee’s income was assessed at Rs.11,66,638/-. In the aforesaid assessment order, an addition of Rs.9,21,500/- was made u/s 69A read with section 115BBE of the I. T. Act and further addition of Rs.2,45,138/- was also made, as business income. The order passed by the Assessing Officer was an ex-parte order qua the assessee. The assessee carried the matter in appeal before the learned CIT(A). Vide impugned appellate order dated 16/10/2023, the assessee’s appeal was dismissed by the learned CIT(A). The order of learned CIT(A) was passed ex-parte qua the appellant assessee.

(B.1) Both sides were heard. Materials on record were perused. On perusal of records, it is seen that the assessment order as well as the impugned appellate order of the learned CIT(A), both were passed ex-parte qua the appellant assessee. Further, reasonable opportunity of being heard was not provided to the assessee. Representative of both sides, learned Counsel for the assessee as well as learned D.R. for Revenue, were in agreement that the issue in dispute regarding aforesaid additions may be restored back to the file of the Assessing Officer with the direction to pass de novo assessment order in accordance with law on the disputed addition, after providing reasonable opportunity of being heard to the assessee. In view of the foregoing, the order of learned CIT(A) is set aside and restored Assessment Year:2017-18 3 back to the file of the Assessing Officer with the direction to pass de novo assessment order in accordance with law on the aforesaid disputed additions of Rs.9,21,500/- and Rs.2,45,138/-; after providing reasonable opportunity of being heard to the assessee.