KIRAN VERMA,KANPUR V. ASSESSMENT OFFICER, NFAC

ITA 27/LKW/2025

AI Insights

The case involves Kiran Verma, the appellant, who appealed against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2014-15. The appeal was initially time-barred by 153 days, but the delay was condoned based on the assessee's application supported by an affidavit. The primary issue in the case was the assessment of the appellant's income, which was significantly increased by the Assessing Officer from the declared income of Rs. 2,20,000 to Rs. 33,80,000, following the purchase of agricultural land. Both the initial assessment and the appellate order were passed ex-parte, leading to the appellant's claim of not having received a reasonable opportunity to present her case. The Tribunal, after considering the circumstances and the lack of a fair hearing, decided to set aside the appellate order and remand the case for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 43586 (ITAT-LUCKNOW)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Laws Referred To: Income Tax Act
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: REVENUE DID NOT EXPRESS ANY OBJECTION; SUNIL KUMAR RAJWANSHI
• Assessee Lawyers: SWARAN SINGH
• Keywords: Condonation of delay; Set aside; Opportunity of being heard
• Section: 148; 142(1); 153

Judgement Text

"I.T.A. No.27/Lkw/2025 Assessment Year:2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.27/Lkw/2025 Assessment Year:2014-15 Kiran Verma, 117/21, P-Block, Hitkari Nagar, Kanpur. PAN:ABLPV2998N Vs. Assessment Officer, NFAC (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.27/Lkw/2025 has been filed by the assessee for assessment year 2014-15 against impugned appellate order dated 17/06/2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1065686751(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. As per noting of Registry, this appeal is time barred by 153 days. The assessee has submitted application for condonation of delay in filing of the appeal, duly supported by affidavit, pleading that the 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 Appellant by Shri Swaran Singh, C.A. Respondent by Shri Sunil Kumar Rajwanshi, Addl. CIT (D.R.) I.T.A. No.27/Lkw/2025 Assessment Year:2014-15 2 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. (C) The facts of the case, in brief, are that the assessee is an individual and deriving income from coaching & other sources i.e. interest income. The assessee along with her father has purchased agricultural land during financial year 2013-14 relevant to assessment year 2014-15 for a consideration of Rs.63,20,000/-. The Assessing Officer issued notice u/s 148 of the Act requiring the assessee to file return of income for the said assessment year. Subsequently, notice u/s 142(1) of the Act was issued to the assessee. The assessee filed return in response to notice u/s 148 showing income of Rs.2,20,000/-. The Assessing Officer completed the assessment and assessed the total income of the assessee at Rs.33,80,000/- The assessment order passed by the Assessing Officer was an ex-parte order qua the assessee. Being aggrieved, the assessee went in appeal before the learned CIT(A). Vide impugned appellate order dated 17/06/2024, the assessee’s appeal was dismissed by the learned CIT(A). The order of learned CIT(A) was also passed ex-parte qua the appellant assessee. (D) At the time of hearing, the learned Authorized Representative for the assessee submitted that the assessee did not get reasonable opportunity during assessment proceedings in the office of the Assessing Officer, and during the appellate proceedings in the office of learned CIT(A). He further submitted that issues in dispute regarding additions made in the assessment order be restored back to the file of the Assessing Officer, with the direction I.T.A. No.27/Lkw/2025 Assessment Year:2014-15 3 to pass de novo assessment order. The learned Departmental Representative for Revenue expressed no objection to this. (E) 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 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. (F) In the result, the appeal is allowed for statistical purposes. (Order pronounced in the open court on 25/03/2025) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:25/03/2025 *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 "