HARISH CHANDAR MISHRA,ALLAHABAD V. INCOME TAX OFFICER- 2(1) ALLAHABAD, ALLAHABAD

ITA 26/ALLD/2025

AI Insights

The case involves Harish Chandra Mishra, an individual engaged in agricultural activities, who did not file his income tax return for the assessment year 2016-17. The Assessing Officer assessed his total income at Rs.38,79,400, which included income from immovable property and other sources. The assessee's appeal against this assessment was dismissed ex-parte by the CIT(A). The assessee then filed an appeal with the Income Tax Appellate Tribunal, which was admitted after condoning the delay in filing. The Tribunal found that the assessee was not given a reasonable opportunity to be heard in the previous proceedings and thus set aside the CIT(A)'s order, remanding the case back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 398344 (ITAT-ALLAHABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: A.K. SINGH
• Keywords: Condonation of delay; Set aside; Opportunity of being heard
• Section: 147; 144

Judgement Text

"I.T.A. No.26/Alld/2025 Assessment Year:2016-17 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH “SMC”, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.26/Alld/2025 Assessment year:2016-17 Harish Chandra Mishra Jhalwa, Allahabad. PAN:GBUPM4809L Vs. Income Tax Officer-2(1), Allahabad (Appellant) (Respondent) O R D E R PER SUBHASH MALGURIA:J.M. This appeal vide I.T.A. No.26/Alld/2025 has been filed by the assessee for assessment year 2016-17 against impugned appellate order dated 29/12/2023 (DIN & Order No.ITBA/NFAC/S/250/2023- 24/1059194517(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. 2. This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the appeal pleading that the Appellant by None Respondent by Shri A. K. Singh, Sr. D.R. I.T.A. No.26/Alld/2025 Assessment Year:2016-17 2 delay was unintentional and beyond the control of the assessee and has requested to admit the appeal for hearing. The learned Sr. Departmental Representative for Revenue did not express any objection to assessee’s application for condonation of delay in filing of the appeal. In view of the foregoing, and in specific facts and circumstances of the present appeal before us, the delay in filing of this appeal is condoned; and the appeal is admitted for hearing. 3. The facts of the case, in brief, are that the assessee is an individual and engaged in agricultural activities. The assessee has not filed his return of income for the year under consideration. The assessee has purchased immovable property amount to Rs.20,00,000/- and paid stamp duty of Rs.2,53,900/- and income from other sources amounting to Rs.16,25,500/-, thus aggregating to Rs.38,79,400/-. The Assessing Officer assessed the total income of the assessee under section 147 read with section 144 of the Act at Rs.38,79,400/- and made addition of Rs.22,53,900/- under section 115BBE and Rs.16,25,500/- under the head income from other sources. Being aggrieved, the assessee filed appeal against the assessment order in the office of learned CIT(A). Vide order dated 29/12/2023, the assessee’s appeal was dismissed by the learned CIT(A) ex-parte. The present appeal has been filed by the assessee against the aforesaid impugned appellate order dated 29/12/2023 passed by the learned CIT(A). 4. During the course of hearing, the assessee was represented by none. In the absence of any representation from assessee’s side, we heard learned Sr. D.R. who relied on the orders of the authorities below. 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, reasonable opportunity of I.T.A. No.26/Alld/2025 Assessment Year:2016-17 3 being heard was not provided to the assessee. In view of the foregoing, the order of learned CIT(A) is set aside and the issues in dispute regarding additions made in assessment order are 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. 5. In the result, the appeal is allowed for statistical purposes. (Order pronounced in the open court on 05/06/2025) Sd/. Sd/. (ANADEE NATH MISSHRA) (SUBHASH MALGURIA) Accountant Member Judicial Member Dated:05/06/2025 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Lucknow "