MAHESH SHARMA,KANPUR vs. INCOME TAX OFFICER WARD 1 (3)(2), KANPUR
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Income Tax Appellate Tribunal, LUCKNOW BENCH ‘A’, LUCKNOW
Before: SHRI SUDHANSHU SRIVASTAVA & SHRI ANADEE NATH MISSHRA
PER ANADEE NATH MISSHRA:A.M.
(A) The present appeal vide I.T.A. No.134/Lkw/2022 has been filed by the assessee against impugned order dated 26/04/2022 (DIN & Order No.ITBA/NFAC/S/250/2022-23/1042859259(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. Grounds of appeal are as under:
“1. Because, your appellant has always acted in good faith and taking the benefit of innocence of your appellant Sri Azam Khan has planned the forgery and conspiracy
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against, not only your appellant but also with the Income Tax Department, thus and thereby your appellant has been victimized by Sri Azam Khan, the real culprit who has to explain the motives and modus operendie of this leegl facade devised and effected, for which a F I R be lodged against him.
Because, the order passed is bad in law and on facts, as illegal additions has been incorporated in it.
Because, all the transactions effected in bank account has never been done by your appellant as there is involvement of Sri Azam Khan, who has committed fraud and conspiracy with the revenue in the name of your appellant.
Because, Sri Azam Khan has also opened his individual bank account in the very same bank along with the wife and that requires a through investigation and probe for other fraudulent transactions to defraud the revenue from the very same bank.
Because, the appellant has been trapped in fraud and conspiracy, by Sri Azam Khan, who is the person to be brought before the law the appellant has no knowledge about the fraud before the date of 4/3/2020 when the order etc, was received by the fresh counsel Sri P.K. Shukla, thus the real tax payable by your appellant is NIL. 6. Because, whatever details and facts is being furnished by your appellant via this appeal was never known to your appellant before the 4/3/2020 as on this date copies of documents could only be obtained by my fresh counsel Sri P.K. Shukla, as any of the detail pertaining to this case has neither been ever furnished to me by my previous counsel Sri Ashwani Kumar Sharma or Sri
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Azam Khan, the master mind for fraud and conspiracy against me and the revenue both.”
(B) At the time of hearing before us, the appellant assessee was represented by none. Instead a letter was filed seeking adjournment of hearing. We find from records that the hearing in this case was also fixed on 16/08/2022, 24/11/2022 and 30/05/2023. On the aforesaid dates of hearing, either there was no representation from the assessee’s side, or adjournment was sought from the assessee’s side. Thus, the matter has been going on for substantial duration. On perusal of records and after hearing the learned CIT (D.R.) in the absence of any representation from the assessee’s side; we are of the view that this appeal can be disposed of even in the absence of any representation from the assessee’s side. Accordingly, the assessee’s application for adjournment was rejected and we proceeded to decide the appeal.
(C) The assessment order in this case was passed on 25/12/2019 u/s 144 of the Income Tax Act, 1961 (“IT Act” for short) ex-parte qua the assessee. The assessee filed appeal against the assessment order in the office of learned CIT(A). Vide DIN & Order No. ITBA/NFAC/S/250/2022-23/ 1042859259(1) dated 26/04/2022, the assessee’s appeal was dismissed by the learned CIT(A) without any physical representation from the assessee’s side and only on the basis of written submissions. We also find that the issues raised in present appeal before us, in grounds 1 to 5 of the appeal have not been dealt with by either the Assessing Officer or by the learned CIT(A) in their respective orders. Therefore, we are of the view that this is a fit case for setting aside the impugned order dated 26/04/2022 of learned CIT(A) and for restoring the issues in dispute in the present appeal before
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us to the file of the Assessing Officer for passing a fresh assessment order in accordance with law after providing reasonable opportunity to the assessee. At the time of hearing before us, the learned CIT (D.R.) for the Revenue was also in agreement with this.
(D) In view of the foregoing we set aside the impugned appellate order dated 26/04/2022 of learned CIT(A) and we restore all the issues in dispute in the present appeal before us to the file of the Assessing Officer with the direction to pass de-novo assessment order in accordance with law after providing reasonable opportunity to the assessee.
(E) In the result, the appeal is allowed for statistical purposes.
(Order pronounced in the open court on 17/05/2024)
Sd/. Sd/. (SUDHANSHU SRIVASTAVA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member
Dated:17/05/2024 *Singh
Copy of the order forwarded to :
Appellant 2. Respondent 3. Concerned CIT 4. CIT(A) 5. D.R. (ITAT)
Assistant Registrar
