PANKAJ VARSHNEY,CHHATA, MATHURA V. INCOME TAX OFFICER- WARD 1(3)(3), MATHURA, MATHURA

ITA 211/AGR/2025

AI Insights

The case involves an appeal by Shri Rajesh Kumar Varshney, the legal heir of late Pankaj Varshney, against the order of assessment passed by the Income Tax Officer, Ward-1(3)(3), Mathura, for the Assessment Year 2017-18. The appeal was initially delayed by 352 days, but the delay was condoned based on the reasons provided in the Condonation Petition. A significant issue in the appeal was the alleged violation of the principles of natural justice, as the appeal was decided ex parte by the Learned CITA. The Income Tax Appellate Tribunal, Agra Bench, decided to restore the appeal to the ld NFAC for a fresh adjudication, emphasizing the need for a fair hearing and the opportunity for the assessee to present additional evidence and grounds if necessary.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786986 (ITAT-AGRA)
• Duration Of Justice: 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 16-04-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR
• Assessee Lawyers: MRADUL PATHAK
• Keywords: Opportunity of being heard; Additional evidence
• Section: 143(3)

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER (Through virtual hearing) ITA No.211/AGR/2025 (Assessment Year: 2017-18) Shri Rajesh Kumar Varshney, Legal heir of late Pankaj Varshney, Shiv Colony Chhata, Mathura, 281 401, Mathura Vs. Income Tax Officer, Ward-1(3)(3), Mathura (Appellant) (Respondent) PAN: AMOPV4583F Assessee by : Shri Mradul Pathak, CA Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 17/09/2025 Date of pronouncement 19/11/2025 O R D E R 1. The appeal in ITA No. 211/AGR/2025 for AY 2017-18, arises out of the order of the JCIT(A), Kolkata [hereinafter referred to as ‘ld. JCIT(A)’, in short] dated 28.02.2024 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 10.12.2019 by the Assessing Officer, ITO, Ward-1(3)(2), Mathura (hereinafter referred to as ‘ld. AO’). 2. At the outset, I find that there is a delay in filing of appeal by the Assessee before this Tribunal by 352 days. Considering the reasons adduced in the Condonation Petition, I am inclined to condone the delay and admit the appeal of the Assessee for adjudication in the interest of substantial justice. 3. Though the Assessee has raised several grounds of appeal before me, one of the crucial ground raised thereon is violation of principles of natural Printed from counselvise.com ITA No.211/AGR/2025 Page | 2 justice by the Learned CITA by deciding the appeal ex parte. This goes to the root of the matter and hence I deem it fit to address the same first. 4. I have heard the rival submissions and perused the materials available on record. On perusal of the order of the ld NFAC, I find that the ld NFAC had decided the issue ex parte. Hence, in the interest of justice and fairplay, I deem it fit and appropriate to restore this appeal to file of ld NFAC for de novo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments. The assessee is given liberty to furnish additional evidences, if any and raise additional grounds, if any, in support of his contentions. With these observations, the grounds raised by the assessee are allowed for statistical purposes. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 19/11/2025. -Sd/- (M. BALAGANESH) ACCOUNTANT MEMBER Dated: 19/11/2025 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi Printed from counselvise.com "