ANITA VINOD MISHRA,VIVEK KHAND ,GOMTI NAGAR vs. ACIT- 1, LUCKNOW-NEW, PRATYAKSH KAR BHAWAN, LUCKNOW

This appeal has been filed by the assessee against the order of the Ld. CIT(A), Lucknow dated 15.02.2024 for the assessment year 2017-18. The grounds of appeal of the assessee are as under: - “1 That, in law and in the facts and circumstances of the appellant’s case, the learned CIT(A) erred in confirming the addition of Rs.8,00,000/- u/s 68. The addition may kindly be deleted.

2. That the addition made by AO & sustained by the Ld. CIT(A) is arbitrary, unwarranted, unjustified and unsustainable in law and on facts therefore, addition to be deleted.

2. In this case, the assessment order dated 18.12.2019 was passed by the Assessing Officer (“AO”) u/s 143 of the Income Tax Act, 1961 (hereinafter “the Act”) as against the total income of Rs.18,40,000/- and agricultural income of Rs.11,00,000/- Page 2 of 4 showing by the assessee in the return of income. The Assessing Officer, in the aforesaid assessment order dated 18.12.2019, restricted the agricultural income to Rs.3,00,000/- and made an addition of Rs.8,00,000/-. Aggrieved, the assessee filed appeal in the office of the Ld. CIT(A). Vide impugned appellate order dated 15.02.2024, the Ld. CIT(A) dismissed the assessee’s appeal. The present appeal has been filed by the assessee in Income Tax Appellate Tribunal (ITAT) against the aforesaid impugned appellate order dated 15/02/2024 of the Ld. CIT(A).

3. At the time of hearing before us, the Assessee was represented by none. In the absence of any representation from the assessee’s side, I have heard the Ld. Sr. Departmental Representative (“DR”). He relied on the orders passed by the aforesaid order dated 18.12.2019 of the Assessing Officer as well as order dated 15.02.2024 of the Ld. CIT(A) respectively.

4. On perusal of the impugned appellate order dated 15.02.2024 of the Ld. CIT(A), we find that the Ld. CIT(A) had issued notices, which however, were not complied with by the assessee. Taking adverse view of non-compliance from assessee’s side the Ld. CIT(A) dismissed the assessee’s appeal for want of prosecution. However, the Ld. CIT(A) has statutory duty, prescribed u/s 250(4) & 250(6) of the Act to pass a speaking order on the merits of the case whether or not there was any representation from the assessee’s side. The order of the Ld. CIT(A) in disposing of the assessee’s appeal, is required to be in writing, and the order is further required to contain the point for determination, the decision thereon and the reason for the decision. Thus, it is the statutory duty of the Ld. CIT(A) to pass a speaking order on merits of the case. Thus, dismissing the assessee’s appeal in limine, for want of prosecution, without going Page 3 of 4 into the merits of the case was erroneous on the part of the Ld. CIT(A). Further, on perusal of the assessment order dated 18.12.2019, it is found that the Assessing Officer used report of Department of Agriculture, Government of Uttar Pradesh to determine the yield of menthe oil per hectare. Furthermore, on perusal of the assessment order, it is obvious that this report was not shared with assessee, in the assessee’s response to it has not been obtained. This is clear violation of principle of natural justice.

are treated as disposed of in accordance with the aforesaid direction.

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

Order pronounced in the open Court on 26/11/2024.