Sheo Kumar Singh, Lucknow V. Income Tax Officer 4(4), Lucknow

ITA 110/LKW/2023

AI Insights

The case involves an appeal by Shri Sheo Kumar Singh against the order of the Commissioner of Income Tax (Appeals) which confirmed the additions made by the Assessing Officer to the assessee's income for the assessment year 2017-18. The additions were made on account of unexplained cash deposits and disallowance of agricultural income. The CIT(A) had passed the order without waiting for the extended time granted to the assessee to respond, leading to the appeal in the Tribunal. Both parties agreed that the CIT(A) had not provided a reasonable opportunity to the assessee, resulting in the Tribunal's decision to set aside the CIT(A)'s order and remand the matter for a fresh decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113226 (ITAT-LUCKNOW)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 07-08-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 09-04-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: BRIJENDRA TRIPATHI
• Keywords: Set aside

Judgement Text

I.T.A. No.110/Lkw/2023 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.110/Lkw/2023 Assessment Year:2017-18 Shri Sheo Kumar Singh, Jaiti Khera, Bani Road, Mohanlalganj, Lucknow. PAN:AKZPS4677C Vs. Income Tax Officer-4(4), Lucknow. (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.110/Lkw/2023 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 08/02/2023 (DIN & Order No.ITBA/NFAC/S/250/2022- 23/1049530682(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (A.1) In this case assessment order dated 03/12/2019 was passed by the Assessing Officer wherein the assessee’s total income was assessed at Rs.34,36,000/- as against returned income of Rs.7,93,280/-. In the aforesaid assessment order, an addition of Rs.21,83,013.12 was made on account of cash deposited in bank account. Further, out of assessee’s claim of agricultural income of Rs.6,80,000/-, the Assessing Officer treated an Appellant by Shri Brijendra Tripathi, C.A. Respondent by Shri Sanjeev Krishna Sharma, Addl. CIT (D.R.) I.T.A. No.110/Lkw/2023 Assessment Year:2017-18 2 amount of Rs.4,59,702/- as not being agricultural income and subjected it to tax. The assessee filed appeal in the office of the learned CIT(A). Vide impugned appellate order dated 08/02/2023, the learned CIT(A) confirmed the aforesaid additions of Rs.21,83,013.12 and Rs.4,59,702/- and dismissed the assessee’s appeal The present appeal has been filed by the assessee in Income Tax Appellate Tribunal against the aforesaid impugned appellate order dated 08/02/2023 of learned CIT(A). (B) At the time of hearing before us, the learned Authorized Representative for the assessee submitted that the learned CIT(A), vide notice dated 03/02/2023 had given time to the assessee upto 20/02/2023. However, the learned CIT(A) did not wait till the aforesaid date of 20/02/2023 and instead passed the impugned appellate order much earlier, on 08/02/2023 itself. Thus, the learned Authorised Representative for the assessee submitted, the assessee was prevented by learned CIT(A) himself from availing of the time upto 20/02/2023 which was granted by learned CIT(A) himself vide notice dated 03/02/2023. Therefore, he submitted, the learned CIT(A) did not provide reasonable opportunity to the assessee. The representatives of both sides, the learned Authorised Representative for the assessee and learned Sr. Department Representative for Revenue were in agreement, in view of the aforesaid submissions made by learned Authorised Representative for the assessee, that the impugned appellate order dated 08/02/2023 of learned CIT(A) should be set aside and the issues in dispute should be restored to the file of learned CIT(A) with the direction to pass de novo appellate order in accordance with law after providing reasonable opportunity to the assessee. (C) In view of the foregoing, and as the representatives of both sides are in agreement with this, the impugned appellate order dated 08/02/2023 of learned CIT(A) is set aside and issues in dispute are hereby restored to the I.T.A. No.110/Lkw/2023 Assessment Year:2017-18 3 file of the learned CIT(A) with the direction to pass de novo appellate order in accordance with law after providing reasonable opportunity to the assessee. All the grounds of appeal are treated as disposed of in accordance with the aforesaid direction. (D) In the result, the appeal is partly allowed for statistical purposes. (Order pronounced in the open court on 27/09/2023) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:27/09/2023 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., 5. CIT(A) Assistant Registrar