RENU GOYAL,GWALIOR vs. JCIT- RANGE -2, GWALIOR
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Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI S. RIFAUR RAHMAN & SHRI SUNIL KUMAR SINGH
IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 202/Agr/2025 Assessment Year: 2011-12
Smt. Renue Goyal, Prop. M/s. Vs. JCIT, Range-II, Hari Om Trading Company, Dal Gwalior Bazar, Lashkar, Gwalior (MP). PAN :BPLRO1225A (Appellant) (Respondent)
Assessee by None Department by Sh. Shailendra Srivastava, Sr. DR
Date of hearing 16.10.2025 Date of pronouncement 26.11.2025
ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER:
This appeal has been preferred by assessee against the impugned
order dated 08.04.2024 passed in Appeal No. CIT A), Gwalior10887/2014-15 by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter
referred to as “the Act”) for the assessment year 2011-12, wherein the ld. CIT(Appeals) has dismissed assessee’s first appeal ex parte.
ITA No. 202/Agr/2025
Briefly, stated, the facts are that the assessee derives income from
house property, business & profession, capital gain and income from
other sources. She filed her return of income on 29.07.2011, declaring
total income at Rs. NIL. The return was processed u/s. 143(1) of the Act.
Subsequently, the case was selected for scrutiny. Statutory notices u/s.
143(2) and 142(1) of the Act along with questionnaire were issued to the
assessee, asking the assessee to explain as to why the income shown
by her under the head ‘income from long term capital gains’ on account
of sale of part of land at Banmore be not treated as her income from
‘business or profession. After considering the submissions of assessee,
learned Assessing Officer made an addition of assessee’s profit of
Rs.71,10,842/- on sale of plots of land, treating the same as business
income and assessed total income of assessee at Rs.53,04,360/-, vide
assessment order dated 30.01.2014 passed u/s. 143(3) of the Act.
Aggrieved, assessee preferred an appeal before ld. CIT(Appeals),
who dismissed assessee’s first appeal ex parte.
Appellant assessee has filed this second appeal on the following
grounds :
“Ground No. 1:- On the facts and in the circumstances of the case the learned CIT (Appeal) was not justified in dismissing the appeal without considering the detailed submission made on grounds of appeal made before the CIT (Appeal) Gwalior in 2 | P a g e
ITA No. 202/Agr/2025
violation of natural justice. The addition of Rs. 5304362 made in income be deleted and computation of income including the brought forward losses as shown in the return be accepted. Ground No. 2: On the facts and in the circumstances of the case it is prayed That the appeal matter may Kindly be decided on the basis of detailed submission made before the CIT (Appeal) Gwalior or restored back to the Learned CIT (Appeal) to adjudicate the appeal afresh after affording opportunity to the assessee Lady or in the alternative the hon'ble tribunal may be pleased to adjudicate the appeal after considering assessee's submission including additional evidence (as prayed before the hon'ble court). …………….” 5. Perused the record. None responded on behalf of the appellant
assessee. Heard learned Sr. DR for revenue.
It transpires from the perusal of the impugned order that the
assessee did not file any submission in response to notices issued by the
first appellate authority on 25.10.2021 and 24.01.2024. It is, however,
noticed that learned CIT(Appeals) passed ex-parte impugned order
without any substantial discussion on the merits of the case, whereas
learned CIT(Appeals) was expected to state the points for determination,
decision thereon and the reasons for the decision as provided u/s. 250(6)
of the Act. It is well settled principle that the ‘reason’ is the life of law. It
is that filament that injects soul to the order. Absence of analysis, not
only evinces non-application of mind but also mummifies the core spirit of
the order. Keeping, the well settled principle that no litigant should be
condemned unheard in view, we deem it just and appropriate to remit the
matter back to the file of learned CIT(A) for adjudication afresh on merits 3 | P a g e
ITA No. 202/Agr/2025
after affording opportunity of hearing to the assessee. The ld.
CIT(Appeals) is directed to pass speaking and reasoned order. We direct
the assessee to be cooperative in attending the hearings and making
submissions before the learned CIT(A) for the expeditious and effective
disposal. Needless to say, that learned CIT(A) shall ensure the
observance of the principles of natural justice. It is made clear that we
have not made any observation in respect of the merits of the case. The
appeal is, thus, liable to be allowed for statistical purposes.
In the result, assessee’s appeal is allowed for statistical purposes.
The impugned order dated 08.04.2024 is set aside.
Order pronounced in the open court on 26.11.2025.
Sd/- Sd/- (S. RIFAUR RAHMAN) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 26.11.2025 *aks/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra
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