AKHLESH KUMAR TIWARI,AGRA vs. INCOME TAX OFFICER, AGRA
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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. 370/Agr/2025 Assessment Year: 2013-14
Akhlesh Kumar Tiwari, Jamuna Vs. Income-tax Officer, Gali, Fatehabad, Agra. Ward 2(1)(1), Agra. PAN :ABUPT3928R (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 07.05.2024 passed in Appeal No. NFAC/2012-13/10134606 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 2013-14, wherein the ld. CIT(Appeals) has dismissed assessee’s first appeal ex parte.
ITA No. 370/Agr/2025
Briefly, stated, the facts are that the assessee e-filed his return of
income for A.Y. 2013-14 on 31.03.2014, declaring income of Rs.2,00,000/-.
Assessing Officer noticed that the assessee had sold two plots of
Rs.6,98,000/- and Rs.14,18,000/- situated at Taj Nagari, Agra totaling to
Rs.21,16,000/-. On the sale of first plot, the assessee claimed short term
capital loss of Rs.51,050/- and on sale of second plot, he claimed long-term
capital gain of Rs.7,33,457/-, claiming its deduction u/s. 54F of the Act on the
ground that the assessee had invested Rs.25,85,000/- in purchase of new
residential property. Case was reopened u/s. 147 of the Act by issuing notice
u/s. 148 of the Act, in response to which the assessee filed return of income
on 02.09.2021, declaring the same income, but the said return was treated as
non-est by Assessing Officer for want of e-verification thereof. Since, no
reply/submission in response to the statutory notice issued u/s. 142(1) was
filed by assessee, the Assessing Officer issued show cause notice u/s. 144 of
the Act on 23.03.2022, in response to which assessee filed his reply on
26.03.2022, claiming deduction of Rs.7,33,467/- u/s. 54F of the Act, but the
same was disallowed by Assessing Officer and added to the declared income
of assessee on the ground that the assessee did not file any purchase deed in
support of his claim of purchasing new house property worth Rs.25,85,000/-.
Aggrieved, assessee preferred an appeal before ld. CIT(Appeals), who
dismissed assessee’s first appeal ex parte. 2 | P a g e
ITA No. 370/Agr/2025
Appellant assessee has filed this second appeal on the ground, in
addition to others, that Ld. CIT(Appeals) has erred in dismissing the appeal
without adjudicating the issues raised on merits, solely on the ground of non-
filing of written submissions, thereby violating the principles of natural justice.
Perused the record. None responded on behalf of the appellant
assessee. Heard learned Sr. DR for revenue.
At the very outset, we notice that this second appeal was filed on
24.07.2025 against the impugned order dated 07.05.2024 by a delay of about
383 days. In order to ensure the expeditious disposal, we condone the delay
caused in filing this appeal.
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 14.12.2023, 10.04.2024 and 19.04.2024. 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.
Perusal of assessment order also shows that due to non-compliance of notice
u/s. 142(1), learned Assessing Officer has passed best judgment assessment
u/s. 147 r.w.s. 144 and 144B of the Act and has rejected assessee’s claim of 3 | P a g e
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deduction u/s. 54F for want of any evidence to support purchase of new house
property. In the totality of circumstances and in the interest of justice, we
deem it just and proper to afford an opportunity to the appellant assessee to
make his submissions and file the requisite evidence before the Assessing
Officer in support of his claim. The matter is thus remitted back to the file of
Assessing Officer for passing order a fresh in accordance with law after taking
assessee’s submissions/evidence into consideration. We further direct the
assessee to be diligent and cooperative in attending the proceedings and
making submissions and filing required evidences before the learned
Assessing Officer for the expeditious and effective disposal. Needless to say
that learned Assessing Officer shall ensure the observance of the principles of
natural justice. 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 07.05.2024 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/-
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ITA No. 370/Agr/2025
