KRIPA RAM VYAS,GWALIOR V. ITO, GWALIOR

ITA 216/AGR/2025

AI Insights

The case involves Kripa Ram Vyas, a retired pensioner and senior citizen, who appealed against the orders of the lower tax authorities, which were passed ex parte. The Income Tax Officer (ITO) had reopened the case under section 147 of the Income-tax Act, 1961, and made an addition of Rs. 5 lakhs as unexplained investment in mutual funds. Both the initial assessment and the appeal to the National Faceless Appeal Centre (NFAC) were conducted without adequate representation for the assessee, leading to ex parte decisions. The Tribunal found that the principles of natural justice were violated as the assessee was not afforded sufficient opportunity to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 773615 (ITAT-AGRA)
• Duration Of Justice: 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 17-04-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR
• Keywords: Opportunity of being heard; Additional evidence; Unexplained investment; Principle of natural justice
• Section: 147; 144

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER (Through virtual hearing) ITA No. 216/AGR/2025 (Assessment Year: 2011-12) Kripa Ram Vyas, PGV College, Jiwaji Ganj, Lashkar HO, Gird, Gwalior -474001 Vs. ITO, Gwalior PAN: ABUPV2129C Assessee by : None Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 20/08/2025 Date of pronouncement 12/09/2025 O R D E R 1. The appeal in ITA No.216/AGR/2025 for AY 2011-12 arises out of the order of the ld. National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] dated 30.09.2023 against the order of assessment passed u/s 144 r.w.s. 147 of the Income-tax Act, 1961 dated 14.02.2018 (hereinafter referred to as ‘the Act’) by ITO, Ward-1(2), Gwalior (hereinafter referred to as ‘ld. AO’). 2. At the outset, I find that there is a delay in filing of appeal by the assessee by 504 days before this Tribunal. Considering the reasons adduced in the condonation petition, I am inclined to condone the delay in filing appeal and admit the appeal of the assessee for adjudication. 3. The main grievance of the assessee is that orders have been passed by the both the lower authorities by violating the principles of natural justice by not affording sufficient opportunity. None appeared on behalf of the assessee before me. I find that the assessee is a retired pensioner and a senior citizen. The case of the assessee was sought to be reopened u/s 147 of the Act and assessment Printed from counselvise.com ITA No. 216/AGR/2025 Kripa Ram Vyas Page | 2 was framed ex parte u/s 144 read with Section 147 of the Act after making addition of Rs. 5 lakhs on account of unexplained investment in mutual funds. Even before the NFAC, no representation was made by the assessee as he is not conversant with the electronic notices sent to him due to lack of computer knowledge, which eventually lead to ex parte order passed by the ld NFAC dismissing the appeal of the assessee. Since, both the orders of the lower authorities were passed ex parte, I deem it fit and appropriate in the interest of justice and fairplay, to restore this appeal qua the issue in dispute before him, to the file of the ld AO for de novo adjudication in accordance with the law. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is at liberty to raise fresh grounds challenging the validity of reassessment, if he so desires, and file additional evidences, if any, in support of his contentions. With these observations, the grounds raised by the assessee are allowed for statistical purposes. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 12/09/2025. -Sd/- (M. BALAGANESH) ACCOUNTANT MEMBER Dated: 12/09/2025 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi Printed from counselvise.com "