MAHENDRA ASHOK THAKUR ,ROORKEE V. COMMISSIONER OF INCOME APPEAL , DEHRADUN

ITA 227/DDN/2025

AI Insights

The case involves an appeal by Mahendra Ashok Thakur against the order of the Commissioner of Income Tax Appeals (CIT(A)/NFAC), New Delhi, which was dated 12/09/2025 for the Assessment Year 2020-21. The appeal was filed following an assessment order passed on 18/03/2025 under sections 147, 144, and 144B of the Income Tax Act, 1961, which made certain additions to the appellant's income. The CIT(A) dismissed the appellant's appeal, leading to the current appeal before the Income Tax Appellate Tribunal, Dehradun. The Tribunal noted that both the A.O. and the CIT(A) had passed their orders ex-parte due to the appellant's non-appearance, and thus decided to remand the case for a fresh assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 835503 (ITAT-DEHRADUN)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2020-2021
• Appeal Filed On: 11-11-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A. S. RANA
• Keywords: Opportunity of being heard
• Section: 147; 144

Judgement Text

" 1 ITA No. 227/DDN/2025 Mahendra Ashok Thakur Vs. CIT(A) IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, ‘SMC’ DEHRADUN BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No. 227/DDN/2025 (A.Y. 2020-21) Mahendra Ashok Thakur 1, Loni Rathata, Ahmednagar, Maharasthra PAN: ADVPT1145K Vs Commissioner of Income Tax Appeal, 2nd Floor E-Ramp, Jawaharlal Nehru Stadium, New Delhi-110003, New Delhi Appellant Respondent Assessee by None Revenue by Sh. A. S. Rana, Sr. DR Date of Hearing 09/02/2026 Date of Pronouncement 11/02/2026 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 12/09/2025 for the Assessment Year 2020-21. 2. None appeared for the Assessee, however, an application has been forwarded seeking adjournment. Considering the issue involved in the present Appeal we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perusing the material available on record. Printed from counselvise.com 2 ITA No. 227/DDN/2025 Mahendra Ashok Thakur Vs. CIT(A) 3. An assessment order came to be passed on 18/03/2025 u/s 147 r.w. Section 144 r.w. Section 144B of the Income Tax Act, 1961 ('Act' for short) by making certain additions. The Assessee preferred an Appeal before the Ld. CIT(A) which has been dismissed on 12/09/2025 vide order impugned. As against the order of the Ld. CIT(A) dated 12/09/2025, Assessee preferred the present Appeal. 4. The Ld. Department's Representative submitted that the Assessee is a chronic defaulter who has not appeared before the Lower Authorities, therefore, both the A.O. as well as the Ld. CIT(A) have passed the respective orders in accordance with law which requires no interference, thus by relying on the orders of the Lower Authorities sought for dismissal of the Appeal. 5. We have heard the Ld. Department's Representative and perused the material available on record. Both the order of the A.O. as well as order of the Ld. CIT(A) are ex-parte, wherein the Assessee has not participated in any of the proceedings. Even the Ld. CIT(A) has not decided all the grounds of Appeal on its merits. In view of the above, in the interest of justice, we deem it fit to restore the issue to the file of the A.O. for de-novo assessment. Needless to say, the A.O. shall provide opportunity of being heard to the Assessee before passing the Printed from counselvise.com 3 ITA No. 227/DDN/2025 Mahendra Ashok Thakur Vs. CIT(A) assessment order in accordance with law. The Assessee is also directed to participate in assessment proceedings without fail. 6. In the result, the Appeal of the Appellant is partly allowed for statistical purpose. Order pronounced in the open court on 11th February, 2026 Sd/- Sd/- (SANJAY AWASTHI) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 11 .02.2026 Reshma Naheed, Sr.P.S Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "