RAMESH CHAND JAISWAL,AZAMGARH vs. ITO 3(2), AZAMGARH

In this case, assessment order dated 17.09.2021was passed by the Assessing Officer under Section 147r.w.s. 144 of the Income Tax Act, 1961 (in short the ‘Act’) whereby the assessee’s total income was determined at Rs.15,00,360/- as against returned income of Rs.3,95,360/-. The assessee’s appeal was dismissed by learned CIT(A) vide impugned appellate order dated 17.11.2023.

At the time of hearing, the assessee was represented by Shri P. K. Kamal, and Shri A. K. Gupta, Advocates and Revenue was represented by Shri G. P. Singh, Senior Department Representative. The learned counsel for the assessee submitted that the assessment order as well as impugned appellate order were passed ex-parte, without providing reasonable opportunity to the assessee. He further 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.

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