GANGA PRASAD KESARWANI,PRATAPGARH V. INCOME TAX OFFICER , PRATAPGARH., PRATAPGARH.

ITA 142/ALLD/2025

AI Insights

The case involves Ganga Prasad Kesarwani, the appellant, who filed an appeal against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2017-2018. The appellant had initially not filed his return of income but later e-filed it in response to a notice under section 148 of the Income Tax Act, declaring a total income of Rs.4,34,690. The Assessing Officer noted a significant turnover and imposed a penalty for failure to get the accounts audited as required under section 44AB of the Act. Both the initial assessment order and the appellate order were passed ex-parte, leading to the current appeal. The Tribunal found that the appellant was not given a reasonable opportunity to present his case and thus set aside the CIT(A)'s order, remanding the case for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 784517 (ITAT-ALLAHABAD)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 05-08-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: REVENUE WAS; A.K. SINGH
• Keywords: Set aside; Opportunity of being heard

Judgement Text

"I.T.A. No.142/Alld/2025 Assessment Year:2017-18 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI SUBHASH MALGURIA, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.142/Alld/2025 Assessment Year:2017-18 Ganga Prasad Kesarwani Kaithaula, Pratapgarh-230001 PAN:APSPK3438H Vs. Income Tax Officer, Pratapgarh. (Appellant) (Respondent) O R D E R PER SUBHASH MALGURIA:J.M. This appeal vide I.T.A. No.142/Alld/2025 has been filed by the assessee for assessment year 2017-2018 against impugned appellate order dated 28/06/2025 (DIN & Order No.ITBA/NFAC/S/250/2025- 26/1077968983(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. 2. The facts of the case, in brief, are that in this case the assessee had not filed his return of income. In compliance to notice issued under section 148, the assessee e-filed his return on 24/05/2021 declaring total income at Rs.4,34,690/-. The Assessing Officer noted that the turnover of the assessee was Rs.1,51,89,265/- and assessee has failed to get his Appellant by None Respondent by Shri A. K. Singh, Sr. D.R. Date of hearing 10/11/2025 Date of pronouncement 10/11/2025 Printed from counselvise.com I.T.A. No.142/Alld/2025 Assessment Year:2017-18 2 accounts audited and also failed to furnish the said audit report as required u/s 44AB of the Act and penalty of Rs.75,950/- u/s 271B of the Act was levied for failure to get the accounts audited as required u/s 44AB of the Act. The order passed by the Assessing Officer was an ex-parte order qua the assessee. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide impugned appellate order dated 28/06/2025, the assessee’s appeal was dismissed by the learned CIT(A) for non prosecution. The order of learned CIT(A) was also passed ex-parte qua the appellant assessee. 3. At the time of hearing before the Tribunal, there was no representation from the assessee’s side. In the absence of any representation from the assessee’s side, the learned D.R. for Revenue was heard and the materials on record were 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 restored back to the file of the learned CIT(A) with the direction to pass de novo order in accordance with law after providing reasonable opportunity of being heard to the assessee. 4. In the result, the appeal is partly allowed for statistical purposes. (Order pronounced on 10/11/2025 in accordance with Rule 34(4) of the I.T.A.T. Rules) Sd/. Sd/. (SANJAY AWASTHI) (SUBHASH MALGURIA ) Accountant Member Judicial Member Dated:10/11/2025 *Singh Printed from counselvise.com I.T.A. No.142/Alld/2025 Assessment Year:2017-18 3 Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. Concerned CIT 4. D.R. ITAT Printed from counselvise.com "