ABHISHEK SINGH,UNNAO V. ASSESSING OFFICER, WARD-2(4), UNNAO

ITA 789/LKW/2024

AI Insights

This case involves an appeal by Shri Abhishek Singh against the order of the Commissioner of Income Tax (Appeals), which had dismissed his appeal for non-prosecution. The original assessment by the Income Tax Officer under sections 147 and 144B of the Income Tax Act, 1961, was based on unexplained cash deposits in the assessee's bank accounts during the financial year 2014-15. The Tribunal found that the CIT(A) had not adequately considered the assessee's case, as no one appeared on the scheduled dates, leading to an ex-parte decision. The Tribunal's decision to remand the case for a fresh hearing underscores the importance of procedural fairness and the right to be heard in tax assessments.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711719 (ITAT-LUCKNOW)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PUNEET KUMAR
• Assessee Lawyers: RAKESH GARG
• Keywords: Set aside; Opportunity of being heard
• Section: 147; 148; 142(1)

Judgement Text

"I.T.A. No.789/Lkw/2024 Assessment Year:2015-16 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI SUBHASH MALGURIA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER I.T.A. No.789/Lkw/2024 Assessment year:2015-16 Shri Abhishek Singh, 53B, Awas Vikas Colony, Unnao. PAN:FDQPS6680J Vs. Income Tax Officer, Ward-2(4), Unnao. (Appellant) (Respondent) O R D E R PER SUBHASH MALGURIA:J.M. This appeal vide I.T.A. No.789/Lkw/2024 has been filed by the assessee for assessment year 2015-16 against the impugned appellate order dated 18/11/2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1070427392(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. 2. The facts of the case, in brief, are that during the course of assessment proceedings under section 147 of the Act, on the basis of non filing of return, it was noticed by the Assessing Officer that the assessee had Appellant by Shri Rakesh Garg, Advocate Respondent by Shri Puneet Kumar, CIT (D.R.) Printed from counselvise.com I.T.A. No.789/Lkw/2024 Assessment Year:2015-16 2 deposited cash amounting to Rs.13,90,000/- and Rs.40,95,000/- in two saving bank accounts during the financial year 2014-15 relevant to assessment year 2015-16. Notice under section 148 was issued to the assessee to furnish return of income. Since assessee did not file his return, notice under section 142(1) of the Act dated 30/10/2022 was issued vide which the assessee was required to file replies to various queries raised. Again no reply was filed from the assessee’s side. The Assessing Officer issued notice dated 24/01/2023 u/s 142(1) to file reply but there was no compliance from the assessee’s side. The Assessing Officer completed the assessment and passed order under section 147 read with section 144, read with section 144B of the Act and determined the total income of the assessee at Rs.54,85,000/- and made addition of Rs.54,85,000/- on account of unexplained money. Being aggrieved with the action of the Assessing Officer, the assessee carried the matter in appeal before the learned CIT(A), who has dismissed the appeal of the assessee for non-prosecution. Aggrieved further, the assessee is in appeal before the Income Tax Appellate Tribunal. 3. We have heard both sides. We have perused materials on record. We noted that learned CIT(A) has passed ex-parte order as according to him, nobody has appeared on the dates 23/09/2024, 04/10/2024 and 25/10/2024 when the appeal was fixed for hearing before him. From the order of CIT(A), it is apparent that the CIT(A) had issued various notices to the assessee however, neither anybody appeared nor filed written submissions and ultimately the CIT(A) passed the ex-parte order and dismissed the appeal of the assessee. However, looking into the overall facts and circumstances of the case and in the interest of substantial justice, we deem it appropriate to restore the appeal to the file of the learned First Appellate Authority with the direction to adjudicate all the grounds, raised Printed from counselvise.com I.T.A. No.789/Lkw/2024 Assessment Year:2015-16 3 by the assessee before him, on merits in a ccordance with law after giving proper opportunity of being heard to the assessee. 4. In view of the foregoing, we set aside the impugned appellate order dated 18/11/2024 of the learned CIT(A) and we direct the learned CIT(A) to decide the appeal through denovo order in accordance with law after providing reasonable opportunity to the assessee and ensuring due compliance of requirements u/s 250(6) of the IT Act. 5. In the result, the appeal of the assessee is allowed for statistical purposes. (Order pronounced in the open court on 23/07/2025) Sd/. Sd/. (NIKHIL CHOUDHARY) (SUBHASH MALGURIA) Accountant Member Judicial Member Dated:23/07/2025 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Lucknow Printed from counselvise.com "