MOHD NADEEM QURESHI,JHANSI V. ITO, WARD (2)(3)(5), JHANSI

ITA 382/AGR/2025

AI Insights

The case involves an appeal by Mohd. Nadeem Qureshi against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, for the Assessment Year 2018-19. The primary contention was that the Assessing Officer passed the assessment order under section 147 read with section 144 of the Income-tax Act, 1961, without providing a proper opportunity to the assessee. The Tribunal considered the submissions and decided that the matter requires a de novo assessment, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785296 (ITAT-AGRA)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 29-07-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHAILENDRA SRIVASTAVA
• Assessee Lawyers: PRARTHANA JALAN
• Keywords: Opportunity of being heard
• Section: 147

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’ : AGRA. BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No.382/AGR/2025 (Assessment Year: 2018-19) Mohd. Nadeem Qureshi, vs. ITO, Ward (2)(3)(5), HN – 56/1, Out Sade, Orcha Gate, Jhansi. Jhansi – 284 002 (Uttar Pradesh). (PAN : AARPQ3548E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Ms. Prarthana Jalan, CA REVENUE BY : Shri Shailendra Srivastava, Sr. DR Date of Hearing : 14.10.2025 Date of Order : 28.10.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 27.05.2025 for the Assessment Year 2018-19. 2. At the outset, it was submitted by the ld. AR for the assessee that Assessing Officer has passed the assessment order under section 147 r.w.s. 144 of the Income-tax Act, 1961 (for short ‘the Act’) without giving proper opportunity to the assessee and Ld. CIT(A) affirmed the Printed from counselvise.com 2 ITA No.382/AGR/2025 action of the AO. Accordingly, he prayed that the matter may be restored back to the Assessing Officer to decide afresh. Ld. DR relied upon the order of the authorities below. 3. Considered the rival submissions and perused the material on record. Upon careful consideration, we are of the considered view that in the interest of justice, the matter requires denovo assessment. Therefore, we remit back the issues to the file of the Assessing Officer with the direction to decide the same afresh, after giving adequate opportunity of being heard to the assessee, for which Ld. DR has no objection. Assessee is directed to fully cooperate with the AO during the proceedings. We hold and direct accordingly. 4. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 28th day of October, 2025. Sd/- sd/- (SUNIL KUMAR SINGH) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 28.10.2025 TS Printed from counselvise.com 3 ITA No.382/AGR/2025 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "