ASHOK KUMAR,KANPUR V. COMMISIONER OF INCOME TAX (APPEALS), FACELESS

ITA 326/LKW/2024

AI Insights

The case involves an appeal by Shri Ashok Kumar against the assessment order for the year 2018-19, which determined his total income at Rs.4,44,62,706. The initial assessment was conducted under sections 147, 144, and 144B of the Income Tax Act, 1961, by the Assessing Officer, Ward-1(2)(1), Kanpur. The appeal against this assessment was dismissed by the Commissioner of Income Tax (Appeals) on 30/03/2024. The appellant contested that he was not given a reasonable opportunity during the assessment and appellate proceedings. Both parties agreed that the matter should be remanded back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 43585 (ITAT-LUCKNOW)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: REVENUE DID; NAMITA S. PANDEY
• Assessee Lawyers: VINEET KUMAR
• Section: 147; 144

Judgement Text

"I.T.A. No.326/Lkw/2024 Assessment Year:2018-19 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.326/Lkw/2024 Assessment Year: 2018-19 Shri Ashok Kumar 846/2, Panki, Kanpur Nagar PAN:AJXPK0417F Vs. Assessing Officer, Ward-1(2)(1), Kanpur. (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA:A.M. (A) This appeal has been filed by the assessee for assessment year 2018- 19 against impugned appellate order dated 30/03/2024 (DIN & Order No.ITBA/NFAC/S/250/2023-24/1063707331(1) passed by learned Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (A.1) In this case assessment order dated 25/03/2023 (DIN ITBA/AST/S/147/2022-23/1051337444(1) passed by the Assessing Officer u/s 147 read with section 144 read with section 144B of the Income Tax Act, 1961 (“the Act” for short) wherein the assessee’s total income was determined at Rs.4,44,62,706/-. Against the aforesaid assessment order, the appeal filed by the assessee before the learned CIT(A) was dismissed Appellant by Shri Vineet Kumar, C.A. Respondent by Smt. Namita S. Pandey, CIT (D.R.) I.T.A. No.326/Lkw/2024 Assessment Year:2018-19 2 vide impugned appellate order dated 30/03/2024. The present appeal has been filed by the assessee against the aforesaid impugned appellate order dated 30/03/2024 of learned CIT(A). Alongwith the appeal filed by the assessee in Form-36, written submissions were also filed by the assessee, which is reproduced below for the ease of reference: I.T.A. No.326/Lkw/2024 Assessment Year:2018-19 3 I.T.A. No.326/Lkw/2024 Assessment Year:2018-19 4 I.T.A. No.326/Lkw/2024 Assessment Year:2018-19 5 I.T.A. No.326/Lkw/2024 Assessment Year:2018-19 6 I.T.A. No.326/Lkw/2024 Assessment Year:2018-19 7 I.T.A. No.326/Lkw/2024 Assessment Year:2018-19 8 (B) At the time of hearing before us, learned A.R. for the assessee submitted that the assessee did not get reasonable opportunity in the course of assessment proceedings before the Assessing Officer and in the course of appellate proceedings in the office of the learned CIT(A). He submitted that therefore, the issue in dispute regarding additions made in the assessment order should be restored back 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. In this context he also drew our attention to the written submissions, which have been reproduced in paragraph (A.1) of this order wherein also a similar request/prayer has been made. The learned D.R. for Revenue did not express any objection to the aforesaid request/prayer made from the assessee’s side. In view of the foregoing and as representatives of both sides are in agreement on this, the issue in dispute is restored 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. (C) In the result, the appeal is partly allowed for statistical purposes. (Order pronounced in the open court on 25/02/2025) Sd/. Sd/. (KUL BHARAT) (ANADEE NATH MISSHRA) Vice President Accountant Member Dated:25/02/2025 *Singh I.T.A. No.326/Lkw/2024 Assessment Year:2018-19 9 Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. Concerned CIT 4. The CIT(A) 5. D.R. ITAT, Lucknow Asstt. Registrar "