ASHOK KUMAR SINGH,SONBHADRA vs. INCOME TAX OFFICER, WARD - 3(5), SONBHADRA

In this case, assessment order dated 20.12.2018 was passed by the Assessing Officer under Section 143(3) of the Income Tax Act, 1961 (in short the ‘Act’) whereby the assessee’s total income was assessed at Rs.46,25,097/- (rounded off to Rs.46,25,100/-) as against returned income of Rs.6,58,240/-. The assessee’s appeal was dismissed by learned CIT(A) vide impugned appellate order dated 31.05.2024; which was an ex-parte order qua the appellant assessee.

At the time of hearing, the assessee was represented by Shri Subhash Chand, Advocate and Revenue was represented by Shri G. P. Singh, Senior Department Representative. The learned counsel for the assessee submitted that the assessment order was passed without providing adequate opportunity to the assessee for tendering explanation. He also submitted that the impugned appellate order was also passed by learned CIT(A), without providing reasonable opportunity. He submitted that, therefore, the issues in dispute should be set aside to the file of the Assessing Officer with the direction to pass denovo order. 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 having perused the materials on record, the impugned appellate order of the learned CIT(A) is set aside, and the issues in dispute regarding additions made in the assessment order are restored back to the file of the Assessing Officer with a direction to pass denovo assessment order on these issues in accordance with law, after providing reasonable opportunity to the assessee. All the grounds of appeal are treated as disposed of in accordance with foregoing directions.