JITENDRA BASRANI,AGRA V. INCOME TAX OFFICER, AGRA

ITA 374/AGR/2025

AI Insights

The case involves an appeal by Jitendra Basrani against the order of the Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre, which had dismissed his appeal in limine for the Assessment Year 2016-17. The primary contention was that the assessee was not given a fair opportunity to present his case, as the CIT(A) had relied on several decisions to dismiss the appeal without considering the merits. The Tribunal found merit in the assessee's argument that there were valid reasons for his non-appearance at the first appellate authority and thus remitted the issue back to the CIT(A) for a decision on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785292 (ITAT-AGRA)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 25-07-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHAILENDRA SRIVASTAVA
• Assessee Lawyers: ALOK SURSIYA
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘SMC’ : AGRA. BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No.374/AGR/2025 (Assessment Year: 2016-17) Jitendra Basrani, vs. ITO, Ward 2(1)(1), A – 774, Kamla Nagar, Agra. Agra – 282 005 (Uttar Pradesh). (PAN : AJRPB9552A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Alok Sursiya, CA REVENUE BY : Shri Shailendra Srivastava, Sr. DR Date of Hearing : 13.10.2025 Date of Order : 28.10.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 31.05.2025 for the Assessment Year 2016-17. 2. At the time of hearing, ld. AR for the assessee brought to our notice that the ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities and the details are given in the first appellate order by relying on several decisions and dismissed the appeal in limine. He submitted that ld. CIT Printed from counselvise.com 2 ITA No.374/AGR/2025 (A) has not decided the issue on merit and prayed that this issue may be remitted back to the ld. CIT(A) with the prayer to give an opportunity of being heard to the assessee. He submitted that there are reasons for assessee for not appearing before the first appellate authority. 3. On the other hand, ld. DR for the Revenue objected to the submissions of the ld. counsel for the assessee and submitted that assessee has not utilised several opportunities granted by ld. CIT (A). 4. Considered the rival submissions and material placed on record. We observe that the addition was sustained by the ld. CIT (A) relying on the order of Assessing Officer ex-parte. Therefore, in the interest of justice, we direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 28th day of October, 2025. Sd/- sd/- (SUNIL KUMAR SINGH) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 28.10.2025 TS Printed from counselvise.com 3 ITA No.374/AGR/2025 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "