DEEPAK KUMAR GUPTA,KANPUR V. INCOME TAX OFFICER, WARD-1(3)(5), , KANPUR

ITA 610/LKW/2025

AI Insights

The case involves an appeal by Deepak Kumar Gupta against the order of the CIT(A) which dismissed his appeal for non-prosecution regarding an assessment order that added Rs.13,94,300 to his income under section 69A of the Income Tax Act, 1961. The ITAT found that both the original assessment and the CIT(A)'s appellate order were passed ex-parte without providing the assessee a reasonable opportunity to present his case. Consequently, the ITAT set aside the CIT(A)'s order and remanded the matter back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785969 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 25-08-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R.R.N. SHUKLA
• Assessee Lawyers: RAKESH GARG
• Keywords: Set aside; Opportunity of being heard
• Section: 147

Judgement Text

"I.T.A. No.610/Lkw/2025 Assessment Year:2017-18 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.610/Lkw/2025 Assessment Year:2017-18 Deepak Kumar Gupta, 47/66, HATIA, Kanpur-208 001 PAN:ACDPG9964A Vs. Income Tax Officer, Ward-1(3)(5), Kanpur. (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.610/Lkw/2025 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 17/07/2025 (DIN & Order No.ITBA/NFAC/S/250/2025- 26/1078610775(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) The facts of the case, in brief, are that the assessee is an individual, filed his return of income declaring total income of Rs.4,28,750/-. The Assessing Officer completed the assessment and passed assessment order on 25/05/2023 u/s 147 read with section 144/144B of the Income Tax Act, 1961 (“the Act” for short) determining the total income of the assessee at Rs.18,23,050/- by making addition of Rs.13,94,300/- under section 69A of the Act. Being aggrieved, the assessee filed appeal against the assessment Appellant by Shri Rakesh Garg, Advocate Respondent by Shri R.R.N. Shukla, Addl. CIT (D.R.) Printed from counselvise.com I.T.A. No.610/Lkw/2025 Assessment Year:2017-18 2 order in the office of learned CIT(A). Vide impugned appellate order dated 17/07/2025, the assessee’s appeal was dismissed by the learned CIT(A) for non prosecution. (C) Being aggrieved, the assessee has filed the present appeal in Income Tax Appellate Tribunal against the aforesaid impugned appellate order of learned CIT(A). In the course of appellate proceedings in ITAT learned Counsel for the assessee submitted that the learned CIT(A) and assessment order have passed orders without providing reasonable opportunity to the assessee. In view of the foregoing, learned Counsel for the assessee submitted, the impugned order of learned CIT(A) should be set aside and the issue in dispute should be restored to the file of Assessing Officer with the direction to pass fresh order in accordance with law after providing reasonable opportunity to the assessee. The learned Sr. D.R. for the Revenue left the matter to the discretion of the Bench. (D) Both sides have been heard. Materials on record have been perused. On perusal of records, it is seen that the assessment order as well as the impugned appellate order of the learned CIT(A), both were passed ex-parte qua the appellant assessee. Further, the assessee was not given reasonable opportunity. In view of the foregoing, the order of learned CIT(A) is set aside and the issue in dispute regarding the aforesaid addition of Rs.13,94,300/- is and restored back to the file of the Assessing Officer with the direction to pass de novo order on this specific issue in accordance with law after providing reasonable opportunity of being heard to the assessee. (E) In the result, the appeal of the assessee is partly allowed for statistical purposes. (Order pronounced in the open court on 31/10/2025) Printed from counselvise.com I.T.A. No.610/Lkw/2025 Assessment Year:2017-18 3 Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:31/10/2025 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T. Printed from counselvise.com "