MIRAJ AHMAD,BARABANKI V. ASSESSMENT, NFAC, DELHI

ITA 26/LKW/2025

AI Insights

The case involves Shri Miraj Ahmad Chandana, who appealed against the order of the Commissioner of Income Tax (Appeals) [CIT(A)] which dismissed his appeal for non-prosecution. The original assessment by the Assessing Officer included an addition of Rs.59,94,700 as unexplained money under section 69 of the Income Tax Act, 1961. The assessee argued that he did not receive a reasonable opportunity during the assessment and appellate proceedings. The Tribunal, after hearing both parties and considering the circumstances, decided to remit the matter back to the Assessing Officer for a fresh assessment, ensuring the assessee is given a fair opportunity to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787829 (ITAT-LUCKNOW)
• Duration Of Justice: 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 17-01-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: REVENUE DID NOT EXPRESS ANY; AMIT KUMAR
• Assessee Lawyers: SHAILENDRA MISHRA
• Keywords: Condonation of delay
• Section: 147; 69

Judgement Text

"I.T.A. No.26/Lkw/2025 Assessment Year:2015-16 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.26/Lkw/2025 Assessment Year: 2015-16 Shri Miraj Ahmad Chandana Katra Nawabganj, Barabanki-225001 PAN:AKGPA1661D Vs. Assessment Unit, NFAC (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA:A.M. (A) This appeal vide I.T.A. No.26/Lkw/2025 has been filed by the assessee for assessment year 2015-16 against impugned appellate order dated 16/08/2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1065692996(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (A.1) This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted application, duly supported by affidavit, for condonation of delay in filing of Appellant by Shri Shailendra Mishra, Advocate Respondent by Shri Amit Kumar, Addl. CIT (D.R.) Printed from counselvise.com I.T.A. No.26/Lkw/2025 Assessment Year:2015-16 2 the appeal 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 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. (B) The facts of the case, in brief, are that the assessee is an individual and has not filed his return of income for the year under consideration. In the case of the assessee, the Assessing Officer completed the assessment proceedings and passed assessment order dated 28/02/2023 under section 147 read with section 144/144B of the Act and determined the total income of the assessee at Rs.59,94,700/- by making addition of Rs.59,94,700/- on account of unexplained money under section 69 of the I.T. Act. Being aggrieved with the addition made by the Assessing Officer, the assessee carried the matter in appeal before the learned CIT(A). The learned CIT(A) has dismissed the appeal of the assessee for non-prosecution. Now the assessee is in appeal before the Income Tax Appellate Tribunal against the aforesaid impugned appellate order dated 18/06/2024 passed by learned CIT(A). (C) Both sides have been heard. Materials available on record have been perused. During the course of hearing learned Counsel for the assessee submitted that the assessee did not get reasonable opportunity during assessment proceedings before the Assessing Officer as well as during the appellate proceedings before the learned CIT(A). Learned Counsel for the assessee requested that the disputed addition be restored back to the file of the Assessing Officer for passing fresh order. Learned Departmental Printed from counselvise.com I.T.A. No.26/Lkw/2025 Assessment Year:2015-16 3 Representative did not express any objection to this and left the matter to the discretion of the Bench. In view of the foregoing, the issue in dispute regarding the addition of Rs.59,94,700/- made on account of unexplained money under section 69A of the Act and sustained by learned CIT(A), is remitted back to the file of the Assessing Officer with the direction to pass fresh assessment order in accordance with law after providing reasonable opportunity to the assessee. (D) In the result, the appeal of the assessee is allowed for statistical purposes. (Order pronounced in the open court on 20/11/2025) Sd/. Sd/. (KUL BHARAT) (ANADEE NATH MISSHRA) Vice President Accountant Member Dated:20/11/2025 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. Concerned CIT 4. D.R. ITAT Printed from counselvise.com "