MOHAMMAD KHAN,ALIGARH V. ITO WARD 4(1)(2), ALIGARH

ITA 181/AGR/2025

AI Insights

The case involves Mohammad Khan, the appellant, contesting an assessment order passed under section 144 of the Income-tax Act, 1961, by the Income Tax Officer, Ward-4(1)(2), Aligarh, for the assessment year 2017-18. The assessment and subsequent appellate orders were passed ex parte, primarily concerning cash deposits made during the demonetization period. The appellant's appeal to the National Faceless Appeal Centre was also decided ex parte. The Income Tax Appellate Tribunal, Agra Bench, found the need for a fair hearing and thus remanded the case back to the Income Tax Officer for a fresh assessment, ensuring the appellant is given a reasonable opportunity to be heard.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 774786 (ITAT-AGRA)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 02-04-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR
• Assessee Lawyers: DEVINDER PAL
• Keywords: Set aside; Opportunity of being heard
• Section: 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘SMC’ AGRA (Through Physical/Virtual Hearing) BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 181/AGR/2025 (Assessment Year: 2017-18) Mohammad Khan @Mohd. Ibrahim Khan, 4/321 M Ibrahim Khan, Zohra Bagh, New Abadi, Ahmad Nagar, Aligarh Uttar Pradesh-202002 Vs. The Income Tax Officer, Ward-4(1)(2), Aligarh, Uttar Pradesh (Appellant) (Respondent) PAN: AVYPK2504N Assessee by : Shri Devinder Pal, Adv. Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 18/08/2025 Date of pronouncement 03/09/2025 O R D E R 1. The appeal in ITA No.181/AGR/2025 for AY 2017-18, arises out of the ld. National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] in Appeal No.CIT(Appeal), Aligarh/10545/2019-20 dated 22.06.2023 against the order of assessment passed u/s 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 13.12.2019 by the Income Tax Officer, Ward-4(1)(2), Aligarh, (hereinafter referred to as ‘ld. AO’). Printed from counselvise.com 2 ITA No.181/AGR/2025 2. At the outset, I find that there is a delay in filing of appeal by the assessee by 590 days before me. Considering the reason adduced in the condonation petition, I am inclined to condone the delay and admit the appeal of the assessee for adjudication. 3. I find both the assessment order as well as the appellate orders were passed exparte without the presence of the assessee. The addition made is on account of cash deposits made during the demonetization period. Since both the orders of the lower authorities are exparte, in the interest of justice and fairplay, I deem it fit and appropriate to restore this appeal to file of ld AO for de novo adjudication qua the issue in dispute before me, in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld AO for expeditious disposal of the set aside assessment proceedings by not taking unwarranted adjournments. Hence, 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 03/09/2025. -Sd/- (M. BALAGANESH) ACCOUNTANT MEMBER Dated: 03/09/2025 Shekhar/A K Keot Copy forwarded to Printed from counselvise.com 3 ITA No.181/AGR/2025 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, AGRA Printed from counselvise.com "