INCOME TAX OFFICER-1(5), KANPUR V. SHRI VIVEK BENARA, KANPUR

ITA 182/LKW/2018

AI Insights

The case involves an appeal by the Revenue against the decision of the learned Commissioner of Income Tax (Appeals), which had deleted the disallowances made by the Assessing Officer in the assessment of Shri Vivek Benara for the year 2013-14. The Assessing Officer had made significant additions to the assessee's income under section 68 and disallowed certain expenses. The CIT(A) had overturned these additions, leading to the Revenue's appeal to the Tribunal. During the Tribunal's proceedings, the Departmental Representative argued for a re-examination of the factual aspects by the Assessing Officer, which the Tribunal accepted.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315755 (ITAT-LUCKNOW)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-05-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: PUNEET KUMAR
• Keywords: Set aside
• Section: 68

Judgement Text

"I.T.A. No.182/Lkw/2018 Assessment Year:2013-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.182/Lkw/2018 Assessment Year: 2013-14 Income Tax Officer-1(5), Range-1, Kanpur. Vs. Shri Vivek Benara, 24/4, The Mall, Kanpur. PAN:AERPB3798K (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA:A.M. (A) This appeal vide I.T.A. No.182/Lkw/2018 has been filed by Revenue for assessment year 2013-14 against impugned appellate order dated 16/11/2017 passed by learned Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (A.1) The facts of the case, in brief, are that the assessee is an individual and filed his return of income on 31/03/2014 declaring total income of Rs.2,92,610/-. The case was selected for scrutiny through CASS and assessment was completed at a total income of Rs.8,71,07,220/- by making addition of Rs.8,46,24,793/- under section 68 and Rs.21,98,819/- on account of disallowance of interest, bank charges and legal expenses. Appellant by None (written submissions) Respondent by Shri Puneet Kumar, CIT (D.R.) I.T.A. No.182/Lkw/2018 Assessment Year:2013-14 2 Aggrieved, the assessee carried the matter in appeal before the learned CIT(A), who entirely deleted the disallowances made by the Assessing Officer and allowed the appeal of the assessee. Now Revenue is in appeal before the Income Tax Appellate Tribunal challenging the deletion of addition by learned CIT(A). (B) During the course of hearing before us, the assessee was represented by none. However, in letter dated 15/04/2025, submitted from the assessee’s side, it has been communicated that the written submissions filed on 10/02/2025 may be considered for deciding the appeal. The written submissions filed by the assessee are reproduced below: I.T.A. No.182/Lkw/2018 Assessment Year:2013-14 3 I.T.A. No.182/Lkw/2018 Assessment Year:2013-14 4 I.T.A. No.182/Lkw/2018 Assessment Year:2013-14 5 I.T.A. No.182/Lkw/2018 Assessment Year:2013-14 6 I.T.A. No.182/Lkw/2018 Assessment Year:2013-14 7 I.T.A. No.182/Lkw/2018 Assessment Year:2013-14 8 I.T.A. No.182/Lkw/2018 Assessment Year:2013-14 9 I.T.A. No.182/Lkw/2018 Assessment Year:2013-14 10 I.T.A. No.182/Lkw/2018 Assessment Year:2013-14 11 I.T.A. No.182/Lkw/2018 Assessment Year:2013-14 12 I.T.A. No.182/Lkw/2018 Assessment Year:2013-14 13 I.T.A. No.182/Lkw/2018 Assessment Year:2013-14 14 (B.1) On the other hand, learned Departmental Representative contended that the aforesaid written submissions filed from the assessee’s side contains many factual aspects, which need verification at the end of the Assessing Officer. He further submitted that the issues in dispute in the present appeal regarding additions made in the assessment order may be restored back to the file of the Assessing Officer with the direction to pass de novo order in accordance with law after due verification and after providing reasonable opportunity to the assessee. We are in agreement with this submission made by the learned CIT D.R. Accordingly, the impugned appellate order dated 16/11/2017 of learned CIT(A) is set aside and the issues in dispute in the present appeal before us regarding additions made in the assessment order are restored back to the file of the Assessing I.T.A. No.182/Lkw/2018 Assessment Year:2013-14 15 Officer with the direction to pass de novo order in accordance with law after providing reasonable opportunity to the assessee. (C) In the result, the appeal of the assessee stands allowed for statistical purposes. (Order pronounced in the open court on 15/05/2025) Sd/. Sd/. (KUL BHARAT) (ANADEE NATH MISSHRA) Vice President Accountant Member Dated:15/05/2025 *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 "