BHAVAN RAVAT,RAEBARELI V. CIT(A), INCOME TAX DEPARTMENT

ITA 417/LKW/2023

AI Insights

The case involves an appeal by Bhavan Ravat against the order of the Commissioner of Income-tax (Appeals), Lucknow, which had dismissed the assessee's appeal regarding the assessment year 2017-18. The original assessment was made by the Assessing Officer under section 144 of the Income Tax Act, significantly increasing the assessee's declared income. Both the initial assessment and the appellate order were passed ex-parte, leading to the current appeal. The Tribunal found that the CIT(A) failed to provide a speaking order on the merits of the case and did not offer a reasonable opportunity to the assessee, which are essential requirements under section 250(6) of the Income Tax Act.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 43573 (ITAT-LUCKNOW)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: REVENUE EXPRESSED NO; SANJEEV KRISHNA SHARMA
• Assessee Lawyers: RAKESH GARG
• Keywords: Set aside
• Section: 144

Judgement Text

"I.T.A. No.417/Lkw/2023 Assessment Year:2017-18 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.417/Lkw/2023 Assessment Year: 2017-18 Bhavan Ravat, Rill. Rampur Sadauli, Raebareli. PAN:AJWPR1755Q Vs. Commissioner of Income-tax (Appeals, Lucknow. (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA:A.M. (A) This appeal vide I.T.A. No.417/Lkw/2023 has been filed by the assessee pertaining to assessment year 2017-18 against impugned appellate order dated 30/11/2022 ( DIN & Order No. ITBA/NFAC/S/250/2022- 23/1047737848(1) passed by learned Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) The facts of the case, in brief, are that in this case assessment order dated 05/12/2019 was passed by the Assessing Officer u/s 144 of the I. T. Appellant by Shri Rakesh Garg, Advocate Respondent by Shri Sanjeev Krishna Sharma, Addl. CIT (D.R.) Date of hearing 20/01/2025 Date of pronouncement 22/01/2025 I.T.A. No.417/Lkw/2023 Assessment Year:2017-18 2 Act whereby the assessee’s income was assessed at Rs.2,11,92,760/- against the returned income of Rs.48,36,690/-. The order passed by the Assessing Officer was an ex-parte order qua the assessee. Vide impugned appellate order dated 30/11/2022, the assessee’s appeal was dismissed by the learned CIT(A). The order of learned CIT(A) was also passed ex-parte qua the appellant assessee. (B.1) At the time of hearing, learned Counsel for the assessee submitted that the Assessing Officer as well as the learned CIT(A), both passed their respective orders without providing reasonable opportunities to the assessee. He further submitted that the learned CIT(A) did not pass speaking order on merits of the various grounds of appeal. In view of these submissions, the learned Counsel for the assessee contended that the issues in dispute should be restored 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. (B.2) The learned Departmental Representative for Revenue expressed no objection to aforesaid submissions and contentions of learned Counsel for the assessee. He left the matter to the discretion of the Bench. (C) We have heard the rival parties and have gone through the material placed on record. We are of the considered opinion, in view of provisions of section 250(6) of the I. T. Act, that learned CIT(A) had statutory duty to pass speaking order on merits of the various grounds of appeal. In further consideration of the submissions made by the representatives of both sides, the order of learned CIT(A) is set aside and issues in dispute regarding addition made in the assessment order, are restored back to the file of the Assessing Officer with the direction to pass de novo assessment order in I.T.A. No.417/Lkw/2023 Assessment Year:2017-18 3 accordance with law after providing reasonable opportunity to the assessee. (D) In the result, the appeal is partly allowed for statistical purposes. (Order pronounced in the open court on 22/01/2025) Sd/. Sd/. (KUL BHARAT) (ANADEE NATH MISSHRA) Vice President Accountant Member Dated:22/01/2025 *Singh 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 "