DEEPAK KUMAR LALWANI,JABALPUR vs. INCOME TAX OFFICER WARD-3, KATNI

(A) This appeal vide has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 21/11/2023 (DIN & Order No.ITBA/NFAC/S/250/2023-24/1058118054(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 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.

(C) The facts of the case, in brief, are that the assessee filed his return of income on 12/03/2018 declaring total income of Rs.3,00,000/-. The Assessing Officer passed assessment order u/s 144 of the Act on 13/11/2019 and determined the total income of the assessee at Rs.17,52,000/- by making addition of Rs.14,52,000/- under section 69A of the Act. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide order dated 21/11/2023, the assessee’s appeal was dismissed by the learned CIT(A) ex-parte. Being aggrieved further, the assessee has filed the present appeal in Income Tax Appellate Tribunal against the aforesaid impugned appellate order of learned CIT(A).

(D) At the time of hearing, the learned Counsel for the assessee submitted 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, he submitted that the assessee was not given reasonable opportunity. He submitted that the issues in dispute may be restored back to the file of the Assessing Officer with the direction to pass de novo assessment order in accordance with law after providing reasonable opportunity of being heard to the assessee. The learned Departmental Representative expressed no objection to this, and left the matter to the discretion of Bench. In view of the foregoing, and considering the submissions made; the order of learned CIT(A) is set aside and the issues in dispute are restored back to the file of the Assessing Officer with the direction to pass de novo assessment order in accordance with law after providing reasonable opportunity of being heard to the assessee.