ANUBHAV KUMAR,ALIGARH vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, ALIGARH
Facts
The assessee filed appeals against the order of the CIT(A)/NFAC for AY 2013-14 & 2014-15. The assessee did not appear, and the appeals were adjudicated with the assistance of the DR. The Assessing Officer had passed an assessment order under section 147 r.w.s. 144 without giving proper opportunity to the assessee.
Held
The Tribunal observed that the assessment order was passed without providing a proper opportunity to the assessee. In the interest of justice, the matter was remitted back to the Assessing Officer for a denovo assessment, with a direction to give the assessee adequate opportunity of being heard.
Key Issues
Whether the assessment order passed under section 147 r.w.s. 144, without providing proper opportunity to the assessee, is sustainable. Whether a denovo assessment is required in the interest of justice.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH ‘DB’ : AGRA.
Before: SHRI S.RIFAUR RAHMAN & SHRI SUNIL KUMAR SINGH
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’ : AGRA. BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No.350/AGR/2025 (Assessment Year: 2013-14) ITA No.351/AGR/2025 (Assessment Year: 2014-15) Anubhav Kumar, vs. Addl./Joint/Dy./ACIT, C/o Mr. Deepak Singh, Aligarh, H.No.2, Court of Wards Compound, Aligarh – 202 001 (Uttar Pradesh). (PAN : ANFPK6309L) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Shailendra Srivastava, Sr. DR Date of Hearing : 14.10.2025 Date of Order : 28.10.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeals against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 26.05.2025 for the Assessment Years 2013-14 & 2014-15. 2. None appeared on behalf of the assessee. We are proceeding to adjudicate the matter with the assistance of ld. DR of the Revenue.
2 ITA Nos.350 & 351/AGR/2025
At the outset, it was observed that Assessing Officer has passed the assessment order under section 147 r.w.s. 144 of the Income-tax Act, 1961 (for short ‘the Act’) without giving proper opportunity to the assessee and Ld. CIT(A) affirmed the action of the AO. Ld. DR relied upon the order of the authorities below. 4. Considered the rival submissions and perused the material on record. Upon careful consideration, we are of the considered view that in the interest of justice, the matter requires denovo assessment. Therefore, we remit back the issues to the file of the Assessing Officer with the direction to decide the same afresh, after giving adequate opportunity of being heard to the assessee, for which Ld. DR has no objection. Assessee is directed to fully cooperate with the AO during the proceedings. We hold and direct accordingly. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 28th day of October, 2025.
Sd/- sd/- (SUNIL KUMAR SINGH) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 28.10.2025 TS
3 ITA Nos.350 & 351/AGR/2025
