ANUBHAV KUMAR,ALIGARH V. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, ALIGARH

ITA 350/AGR/2025

AI Insights

The case involves appeals by Anubhav Kumar against the orders of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, for the Assessment Years 2013-14 & 2014-15. The primary contention was the improper opportunity given to the assessee during the assessment process under section 147 read with section 144 of the Income-tax Act, 1961. The Tribunal, upon reviewing the submissions and the material on record, decided that the matter required a de novo assessment to ensure justice and proper procedural adherence.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785282 (ITAT-AGRA)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 11-07-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHAILENDRA SRIVASTAVA
• Keywords: Opportunity of being heard
• Section: 147

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’ : AGRA. BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No.350/AGR/2025 (Assessment Year: 2013-14) ITA No.351/AGR/2025 (Assessment Year: 2014-15) Anubhav Kumar, vs. Addl./Joint/Dy./ACIT, C/o Mr. Deepak Singh, Aligarh, H.No.2, Court of Wards Compound, Aligarh – 202 001 (Uttar Pradesh). (PAN : ANFPK6309L) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Shailendra Srivastava, Sr. DR Date of Hearing : 14.10.2025 Date of Order : 28.10.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeals against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 26.05.2025 for the Assessment Years 2013-14 & 2014-15. 2. None appeared on behalf of the assessee. We are proceeding to adjudicate the matter with the assistance of ld. DR of the Revenue. Printed from counselvise.com 2 ITA Nos.350 & 351/AGR/2025 3. At the outset, it was observed that Assessing Officer has passed the assessment order under section 147 r.w.s. 144 of the Income-tax Act, 1961 (for short ‘the Act’) without giving proper opportunity to the assessee and Ld. CIT(A) affirmed the action of the AO. Ld. DR relied upon the order of the authorities below. 4. Considered the rival submissions and perused the material on record. Upon careful consideration, we are of the considered view that in the interest of justice, the matter requires denovo assessment. Therefore, we remit back the issues to the file of the Assessing Officer with the direction to decide the same afresh, after giving adequate opportunity of being heard to the assessee, for which Ld. DR has no objection. Assessee is directed to fully cooperate with the AO during the proceedings. We hold and direct accordingly. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 28th day of October, 2025. Sd/- sd/- (SUNIL KUMAR SINGH) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 28.10.2025 TS Printed from counselvise.com 3 ITA Nos.350 & 351/AGR/2025 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "