YOGENDRA KUMAR CHAURASIA,GORAKHPUR vs. INCOME TAX OFFICER - 2(5), GORAKHPUR

In this case, assessment order dated 16.12.2019 was passed by the Assessing Officer under Section 147/143(3) of the Income Tax Act, 1961 (in short the Act) whereby the assessee’s total income was determined that Rs.27,66,280/- returned by the assessee. The assessee’s appeal against aforesaid assessment order was dismissed by the learned CIT(A) vide the aforesaid impugned appellate order dated 22.11.2022.

At the time of hearing, the assessee was represented by none; in the absence of the any representation from the assessee’s side, the learned Departmental Representative (DR) of the Revenue was heard. Learned DR relied on the impugned appellate order and the assessment order; but left the matter to the discretion of the Bench. On perusal of the records, it is found that the learned CIT(A) and the Assessing Officer have passed their respective order after providing reasonable opportunity to the assessee. Therefore, the impugned appellate order of learned CIT(A) is set aside and issues in dispute are restored back to the file of the Assessing Officer with a direction to pass denovo assessment order, in accordance with law, after providing reasonable opportunity to the assessee. All the grounds of appeal