KUNWAR SINGH,UNNAO V. INCOME TAX OFFICER-2(4), UNNAO

ITA 652/LKW/2025

AI Insights

The case involves Kunwar Singh Gadan Kheda Bhitva, the appellant, who contested the assessment order for the year 2017-18, which included significant additions to his income. The initial assessment and the subsequent appellate order were both passed ex-parte, leading to the appeal before the Income Tax Appellate Tribunal. The Tribunal found that the assessee was not provided a reasonable opportunity to be heard, which is a fundamental right under the law. Consequently, the Tribunal decided to set aside the appellate order and remand the case back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 830901 (ITAT-LUCKNOW)
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 18-09-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: AMIT KUMAR
• Assessee Lawyers: GURNEET KAUR
• Keywords: Condonation of delay; Set aside; Business income; Opportunity of being heard
• Section: 144

Judgement Text

"I.T.A. No.652/Lkw/2025 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.652/Lkw/2025 Assessment Year:2017-18 Kunwar Singh Gadan Kheda Bhitva, Neotani Hasanganj, Unnao-229 841 PAN:FECPS8715F Vs. Income Tax Officer-2(4), Unnao-New (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.652/Lkw/2025 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 16/10/2023 (DIN & Order No.ITBA/NFAC/S/250/2023- 24/1057107048(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. The assessee has submitted application for condonation of delay in filing of the appeal on medical ground, supported by medical certificate and affidavit; pleading that the delay was unintentional and beyond the control of the assessee and has Appellant by Ms. Gurneet Kaur, Advocate Respondent by Shri Amit Kumar, Addl. CIT (D.R.) Printed from counselvise.com I.T.A. No.652/Lkw/2025 Assessment Year:2017-18 2 requested to admit the appeal for hearing. The learned Departmental Representative did not express any objection 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 in this case assessment order dated 18/12/2019 was passed by the Assessing Officer u/s 144 of the I. T. Act whereby the assessee’s income was assessed at Rs.11,66,638/-. In the aforesaid assessment order, an addition of Rs.9,21,500/- was made u/s 69A read with section 115BBE of the I. T. Act and further addition of Rs.2,45,138/- was also made, as business income. The order passed by the Assessing Officer was an ex-parte order qua the assessee. The assessee carried the matter in appeal before the learned CIT(A). Vide impugned appellate order dated 16/10/2023, the assessee’s appeal was dismissed by the learned CIT(A). The order of learned CIT(A) was passed ex-parte qua the appellant assessee. (B.1) Both sides were heard. Materials on record were perused. 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. Representative of both sides, learned Counsel for the assessee as well as learned D.R. for Revenue, were in agreement that the issue in dispute regarding aforesaid additions may be restored back to the file of the Assessing Officer with the direction to pass de novo assessment order in accordance with law on the disputed addition, after providing reasonable opportunity of being heard to the assessee. In view of the foregoing, the order of learned CIT(A) is set aside and restored Printed from counselvise.com I.T.A. No.652/Lkw/2025 Assessment Year:2017-18 3 back to the file of the Assessing Officer with the direction to pass de novo assessment order in accordance with law on the aforesaid disputed additions of Rs.9,21,500/- and Rs.2,45,138/-; after providing reasonable opportunity of being heard to the assessee. (C) In the result, the appeal is allowed for statistical purposes. (Order pronounced in the open court on 20/01/2026) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:20/01/2026 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Printed from counselvise.com "