GURPREET SINGH,SHAHJAHANPUR V. ITO-1(4), SHAHJAHANPUR, SHAHJAHANPUR

ITA 391/LKW/2025

AI Insights

The case involves an appeal by the assessee, Gurpreet Singh, against the order of the Additional/Jt. Commissioner of Income Tax (Appeals) [ADDL/JCIT(A)] which confirmed the reassessment proceedings initiated by the Assessing Officer. The reassessment added Rs.16,79,639 as unexplained money deposited in a savings bank account, contrary to the assessee's returned income. The CIT(A) dismissed the appeal for non-prosecution, leading to the current appeal before the Income Tax Appellate Tribunal. The Tribunal found that the CIT(A)'s order was passed ex-parte and without a reasonable opportunity for the assessee to be heard, thus restoring the case to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780509 (ITAT-LUCKNOW)
• Duration Of Justice: 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 23-05-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: AMIT KUMAR
• Assessee Lawyers: PRANAV PANDEY
• Keywords: Set aside; Opportunity of being heard; Reassessment proceedings

Judgement Text

"I.T.A. No.391/Lkw/2025 Assessment Year:2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.391/Lkw/2025 Assessment Year:2011-12 Gurpreet Singh C/o CA Sanjay Saxena 12, Pratap Enclave, Bisrat G.T. Road, Shahjahanpur. PAN:BLFPS2390C Vs. Income Tax Officer-1(4), Shahjahanpur. (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.391/Lkw/2025 has been filed by the assessee for assessment year 2011-12 against impugned appellate order dated 04/03/2025 (DIN & Order No. ITBA/APL/S/250/2024- 25/1073969872(1) of Addl/Jt. Commissioner of Income Tax (Appeals) [“ADDL/JCIT(A)” for short]. Grounds of appeal are as under: “1. That the learned ADDL/JCIT(A)-2, Chandigarh has erred on facts and in law in confirming the action of Assessing Officer in initiating the reassessment proceedings, its continuation and Appellant by Shri Pranav Pandey, Advocate Respondent by Shri Amit Kumar, D.R. Printed from counselvise.com I.T.A. No.391/Lkw/2025 Assessment Year:2011-12 2 culmination vide order u/s 147/143(3) of the I. T. Act dated 04/12/2018 which is bad in law and liable to be cancelled. 2. That the learned ADDL/JCIT(A)-2, Chandigarh has erred on facts and in law in confirming the action of Assessing Officer in adding Rs.16,79,639/- as unexplained money deposited in s/b account which is contrary to facts and circumstances of the case and is liable to be deleted.” (B) The facts of the case, in brief, are that in this case assessment order dated 04/12/2018 was passed by the Assessing Officer u/s 147/143(3) of the I. T. Act whereby the assessee’s total income was assessed at Rs.16,85,700/- as against returned income of Rs.1,86,061/-. In the aforesaid assessment order, addition of Rs.17,08,037/- was made under the head unexplained money under section 69A of the Act. Aggrieved, the assessee carried the matter in appeal before the learned CIT(A). Vide impugned appellate order dated 04/03/2025, the assessee’s appeal was dismissed by the learned CIT(A) for non prosecution. Aggrieved further, the assessee is in appeal before the Income Tax Appellate Tribunal. (C) At the time of hearing, learned Counsel for the assessee submitted that impugned appellate order of the learned CIT(A), was passed ex-parte qua the appellant assessee. Further, he submitted that the assessee was not given reasonable opportunity. He submitted that the issue in dispute may 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 of being heard to the assessee. The learned Departmental Representative expressed no objection to this, and left the matter to the discretion of Bench. In view of the foregoing, and considering the submissions made; the order of learned CIT(A) is set aside and restored back to the file of the Assessing Officer with the direction to pass de novo Printed from counselvise.com I.T.A. No.391/Lkw/2025 Assessment Year:2011-12 3 assessment order in accordance with law after providing reasonable opportunity of being heard to the assessee. (D) In the result, the appeal is allowed for statistical purposes. (Order pronounced in the open court on 09/10/2025) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:09/10/2025 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T. Lucknow Printed from counselvise.com "