MAKARDHWAJ RAM,BALLIA vs. INCOME TAX OFFICER - 2 (4), BALLIA

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ITA 85/VNS/2024Status: DisposedITAT Varanasi16 December 2025AY 2017-2018Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)2 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal set aside the impugned appellate order and restored the issue in dispute back to the Assessing Officer. The Assessing Officer was directed to pass a denovo assessment order after providing a reasonable opportunity to the assessee.

What were the facts?

The assessee claimed that they did not receive communication regarding the hearing of their case during appellate proceedings. The assessment order was also passed ex-parte without providing a reasonable opportunity to the assessee.

What were the issues?

Whether the assessee was provided with a reasonable opportunity of being heard during the assessment and appellate proceedings.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VARANASI CIRCUIT BENCH, VARANASI

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri P.K. Singh, CA

has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 08/03/2024 (DIN & Order No.ITBA/NFAC/S/250/2023- 24/1062222303(1) of National Faceless Appeal Centre, (NFAC), Delhi. 2. In the grounds of appeal

, the assessee has submitted that the appellant had not received communication regarding hearing of the case during appellate proceedings in the office of the learned CIT(A). Further it is found that the assessment order is also passed ex-parte qua the appellant assessee without providing reasonable opportunity to the assessee.

3. At the time of hearing, the assessee was represented by Shri P.K. Singh, CA and Revenue was represented by Shri G.P. Singh, Senior Department Representative. The learned AR for the assessee submitted that the issue in dispute regarding the addition made in the assessment order may be restored back to the file of the Assessing Officer with the direction to pass denovo order, in accordance with law after providing reasonable opportunity to the assessee. The learned Sr. D.R. for the Revenue expressed no objection and left the matter to the discretion of the Bench. After hearing both sides and in view of foregoing paragraph-2 of this order, the impugned appellate order of the learned CIT(A) is set aside and the issue in dispute regarding additions made in the assessment order are restored back to the file of the Assessing Officer with a direction to pass denovoassessment order in accordance with law, after providing reasonable opportunity to the assessee.

4.

In the result, the appeal of the assessee stands partly allowed for statistical purposes.

(Order pronounced in the open court on 16.12.2025 )

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