ANUBHAV KUMAR,ALIGARH vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, ALIGARH
What did the Tribunal hold?
The Tribunal observed that the assessment order was passed without giving proper opportunity to the assessee. In the interest of justice, the matter requires a denovo assessment. The issues are remitted back to the Assessing Officer to decide afresh after giving adequate opportunity to the assessee.
What were the facts?
The assessee filed appeals against the order of the Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC). No one appeared on behalf of the assessee. The Assessing Officer passed an assessment order under section 147 r.w.s. 144 without giving proper opportunity to the assessee.
What were the issues?
Whether the assessment order passed under section 147 r.w.s. 144 without giving proper opportunity to the assessee is valid.
Which sections of the Income-tax Act were involved?
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
(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 :
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.
None appeared on behalf of the assessee. We are proceeding to adjudicate the matter with the assistance of ld. DR of the Revenue.
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.
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.
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.
More judgments on Section 147
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- Vinod Agrawal, Kawardha vs Assisstant Commissioner of Income Tax…ITA 666/RPR/2026[2019-20]Status: Heard21 Oct 2026AY 2019-20
- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
- Tarunaben Maganlal Bhut, Navagam vs ITO Ward 2(2)(1), RajkotITA 673/RJT/2026[2024-25]Status: Disposed21 Oct 2026AY 2024-25
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
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