PAPPU GUPTA,GONDA V. INCOME TAX OFFICER, GONDA

ITA 413/LKW/2025

AI Insights

The case involves an appeal by Pappu Gupta against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), which dismissed his appeal in limine due to non-compliance. The original assessment order, passed ex-parte, included an addition of Rs.12,36,500 to Gupta's income for the assessment year 2011-12. Gupta's subsequent appeal was also dismissed ex-parte. The ITAT found that both the Assessing Officer and the CIT(A) had not provided reasonable time and opportunity to the assessee, leading to the decision to set aside the CIT(A)'s order and remand the case for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779340 (ITAT-LUCKNOW)
• Duration Of Justice: 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 04-06-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMIT KUMAR
• Assessee Lawyers: ROHIT BHALLA; C.A
• Keywords: Condonation of delay; Set aside

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “SMC”, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.413/LKW/2025 (Assessment Year: 2011-12) Pappu Gupta Parki Bazar, Tarabganj, Gonda-271316. v. Income Tax Officer ITO-Gonda (New) Income Tax Department, Gonda. PAN:ALAPG8181H (Appellant) (Respondent) Appellant by: Shri Rohit Bhalla, C.A Respondent by: Shri Amit Kumar, CIT(DR) O R D E R PER ANADEE NATH MISSHRA, A.M.: (A) The present appeal has been filed by the assessee against the order dated 25.02.2025 passed by the learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC) under section 250 of the Income Tax Act, 1961 (“Act”, for short), for the assessment year 2011-12 wherein, the assessee’s appeal has been dismissed in limine for the reason of non-compliance. (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 for condonation of delay in filing of the appeal on medical ground, supported by medical certificate; 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 Printed from counselvise.com ITA No.413/LKW/2025 Page 2 of 3 appeal before us, the delay in filing of this appeal is condoned; and the appeal is admitted. (B) The assessment order in this case was passed on 23.06.2016 ex-parte qua the assessee; wherein addition of Rs.12,36,500/- was made. The assessee filed appeal against the assessment order in the office of learned CIT(A). Vide DIN & Order No.ITBA/NFAC/S/250/2024-25/1073671608(1) dated 25.02.2025, the assessee’s appeal was dismissed by the learned CIT(A). The order of Ld. CIT(A) was also ex-parte qua the assessee. The present appeal has been filed by the assessee against the aforesaid impugned appellate order dated 25.02.2025 passed by the learned CIT(A). In the course of appellate proceedings in ITAT learned A.R. for the assessee submitted that the Assessing Officer as well as learned CIT(A) have passed orders without affording reasonable time and opportunity to the assessee. In view of the foregoing, learned AR for the assessee submitted, the impugned order of learned CIT(A) should be set aside and the issue in dispute regarding aforesaid addition of Rs.12,36,500/- should be restored 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. The learned Sr. D.R. for the Revenue expressed no objection to this. In view of the foregoing, the impugned appellate order dated 25.02.2025 is set aside and dispute regarding aforesaid addition of Rs.12,36,500/- is restore the matter back to the file of the Assessing Officer with the direction to pass de novo assessment order in accordance with law on this specific issue, after providing reasonable opportunity to the assessee. Printed from counselvise.com ITA No.413/LKW/2025 Page 3 of 3 (C.1) In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open Court on /10/2025. Sd/- [ANADEE NATH MISSHRA] ACCOUNTANT MEMBER DATED: /10/2025 Vijay Pal Singh, (Sr. PS) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. DR 5. Guard file By order //True Copy// Printed from counselvise.com "