VIKASH KUMAR GOEL,GORAKHPUR vs. INCOME TAX OFFICER RANGE-2(5), GORAKHPUR, GORAKHPUR

In this case, assessment order dated 23.12.2019 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 at Rs.17,09,400/- as returned income of Rs.2,22,450/-. The assessee’s appeal was dismissed by learned CIT(A) vide impugned appellate order dated 21.07.2023.

At the time of hearing, the assessee was represented by none and Revenue was represented by Shri G.P. Singh, Senior Department Representative. In the absence of any representation from the assessee’s side, learned Departmental Representative for the Revenue was heard. He relied on the impugned appellate order and the learned CIT(A) and on the assessment order, but left the matter to the discretion of the Bench. On perusal of records, it is found that the aforesaid assessment order as well as the impugned appellate order of the learned CIT(A) have been passed without providing reasonable opportunity to the assessee. Further, the assessment order is a brief one in which factual matrix has not been present with adequate clarity. In view of the foregoing, 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 denovo appellate order in accordance with law, after providing reasonable opportunity to the assessee.

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