SHABANA BEGUM,LUCKNOW vs. INCOME TAX OFFICER-5(3) (RANGE 5), LUCKNOW

(A) Appeal vide 2013-14 against impugned appellate order dated 27/09/2023 (DIN & Order No.ITBA/NFAC/S/250/2023-24/1056614944(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].

(B) In this case assessment order dated 17/03/2016 was passed u/s 144/143(3) of the Income Tax Act, 1961 (“IT Act” for short) whereby the assessee’s total income was determined at Rs.1,27,56,590/- as against returned income of Rs.4,41,590/-. The aforesaid assessment order was passed ex-parte qua the assessee. The assessee’s appeal against the aforesaid assessment order dated 17/03/2017 was dismissed by the learned CIT(A) vide impugned appellate order dated 27/09/2023 on grounds of being barred by limitation. The aforesaid impugned appellate order dated 27/09/2023 was also passed ex-parte qua the appellant assessee. The present appeal before us has been filed by the assessee against the aforesaid impugned appellate order dated 27/09/2023.

(C) At the time of hearing before us, the assessee was represented by none. In the absence of any representation from the assessee’s side, we heard the learned Sr. D.R. for Revenue. Having regard to the fact that aforesaid assessment order dated 17/03/2016 as well as the aforesaid appellate order dated 27/09/2023, both, were passed ex-parte qua the appellant assessee and giving consideration to specific facts and circumstances of the present case, the learned Sr. D.R. for Revenue stated that this case may be set aside to the file of the Assessing Officer with the direction to pass fresh assessment order in accordance with law after providing reasonable opportunity to the assessee.

(D) We have heard the learned Sr. Departmental Representative for Revenue. We have perused the materials on record. We have given due consideration to the facts and circumstances of the case. In particular, we have perused the statement of facts and submissions filed by the assessee (vide page No. 5 to 23 of the appeal set). The assessee is a widow. Her husband died on 26/11/2018. The assessee is an illiterate housewife and during the life time of her husband, she was totally dependent upon him. Her deceased husband used to manage all financial affairs of the assessee on her behalf, and kept all the relevant documents such as bank pass- books, investment certificates etc. with him. The assessee being a simple housewife did what her husband asked to do with regard to here financial affairs. After the death of her husband she faced difficulties in gathering relevant information and documents with regard to her financial affairs that were earlier managed by her deceased husband. Further, she was not in actual receipt of notices issued to her during assessment proceedings before the Assessing Officer and during appellate proceedings before the learned CIT(A). On consideration of these and other relevant facts and circumstances, we are in agreement with the submissions of the learned Sr. D. R. for Revenue. Accordingly, we set aside the impugned appellate order dated 27/09/2023 of learned CIT(A) and restore all the issues in dispute to the file of the Assessing Officer with the direction to pass denovo assessment order in accordance with law having due regard to facts and circumstances and after giving reasonable opportunity to the assessee. All the grounds of appeal are treated as disposed of in accordance with the above directions.

(E) In the result, the appeal of the assessee is partly allowed for statistical purposes.

(Order pronounced in the open court on 21/03/2023)