NARAYAN PRASAD TRIPATHI,BANDA V. ASSESSMENT UNIT, NEW DELHI

ITA 185/ALLD/2024

AI Insights

This case involves an appeal by Shri Narayan Prasad Tripathi against the order of the Commissioner of Income Tax (Appeals), which had dismissed his appeal for non-prosecution. The original assessment by the Assessing Officer under sections 143(3) and 144B of the Income Tax Act significantly increased the declared income of the assessee from Rs. 34,55,680 to Rs. 1,46,60,349, citing various additions. The assessee, due to old age and medical issues, was unable to attend the appellate proceedings, leading to the dismissal of his appeal. The Tribunal, upon hearing the arguments and considering the medical records submitted, agreed that the assessee was not given a reasonable opportunity to present his case and thus restored the matter for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315675 (ITAT-ALLAHABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2021-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: REVENUE; A.K. SINGH
• Assessee Lawyers: SHUBHAM SINGH
• Keywords: Set aside; Opportunity of being heard
• Section: 143(3)

Judgement Text

"I.T.A. No.185/Alld/2024 Assessment Year:2021-22 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.185/Alld/2024 Assessment year:2021-22 Shri Narayan Prasad Tripathi, 01, Krishna Nagar, Naraini, S.O. Naraini, Banda. PAN:AYPPT1121J Vs. Assessment Unit Income Tax Department Delhi. (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA:A.M. This appeal vide I.T.A. No.185/Alld/2024 has been filed by the assessee for assessment year 2021-22 against impugned appellate order dated 19/11/2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1070472806(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. Appellant by Shri Shubham Singh, C.A. Respondent by Shri A. K. Singh, Sr. D.R. I.T.A. No.185/Alld/2024 Assessment Year:2021-22 2 2. The facts of the case, in brief, are that the assessee is an individual and filed his return of income for the year under consideration on 18/12/2021 declaring total income of Rs.34,55,680/-. The Assessing Officer completed the assessment and passed assessment order u/s 143(3) read with section 144B of the I. T. Act, determining the total income of the assessee at Rs.1,46,60,349/- by making various additions. Aggrieved, the assessee went in appeal before the learned CIT(A). The learned CIT(A) dismissed the appeal of the assessee for the reason of non-prosecution. Aggrieved further the assessee is in appeal before the Income Tax Appellate Tribunal. 3. At the time of hearing before the Tribunal, the learned A.R. for the assessee submitted that the assessee could not attend the appellate proceedings in the office of learned CIT(A) due to old age and medical illness. He further submitted that during the assessment proceedings also the assessee did not get reasonable opportunity to present his case. In support of the submissions, the learned A.R. for the assessee also filed copies of medical records of the assessee. In view of the foregoing, the learned A.R. for the assessee submitted that the issues in dispute regarding additions made in the assessment order and confirmed by learned CIT(A) should be set aside to the file of the Assessing Officer with the direction to pass de novo assessment order in accordance with law after providing reasonable opportunity to the assessee. Learned D.R. expressed no objection to this proposal of learned A.R. for the assessee. 4. We have heard both sides and have gone through the material placed on record. 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 I.T.A. No.185/Alld/2024 Assessment Year:2021-22 3 passed ex-parte qua the appellant assessee. Further, reasonable opportunity of being heard was not provided to the assessee. Learned D.R. for Revenue was in agreement that the issue in dispute regarding various 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 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 back to the file of the Assessing Officer with the direction to pass de novo assessment order in accordance with law after providing reasonable opportunity of being heard to the assessee. 5. In the result, the appeal of the assessee is allowed for statistical purposes. (Order pronounced in the open court on 13/05/2025) Sd/. Sd/. (SUBHASH MALGURIA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member Dated:13/05/2025 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. The CIT(A) 5. D.R., I.T.A.T., Lucknow "