RAKESH KUMAR YATI,LUCKNOW V. INCOME TAX OFFICER-1(3), LUCKNOW

ITA 310/LKW/2025

AI Insights

This case involves an appeal by Rakesh Kumar Yati against the order of the Commissioner of Income Tax (Appeals), which had dismissed his earlier appeal against an assessment order. The assessment order had significantly increased his assessed income for the year 2017-18 from the returned income. The Tribunal found that both the Assessing Officer and the CIT(A) had not provided a reasonable 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) 785049 (ITAT-LUCKNOW)
• Duration Of Justice: 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 24-04-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R.R.N. SHUKLA
• Keywords: Condonation of delay; Set aside; Opportunity of being heard
• Section: 143(3)

Judgement Text

"I.T.A. No.310/Lkw/2025 Assessment Year:2017-18 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.310/Lkw/2025 Assessment Year:2017-18 Rakesh Kumar Yati 17/327, Indra Nagar, Lucknow-226018 PAN:ABWPY0937D Vs. Income Tax Officer-1(3), Lucknow-New (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.310/Lkw/2025 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 14/02/2024 (DIN & Order No.ITBA/NFAC/S/250/2023-24/1060924174(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (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, duly supported by affidavit, for condonation of delay in filing of the appeal 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 appeal before us, the delay in filing of this appeal is condoned; and the appeal is admitted for hearing. Appellant by None Respondent by Shri R.R.N. Shukla, Addl. CIT (D.R.) Printed from counselvise.com I.T.A. No.310/Lkw/2025 Assessment Year:2017-18 2 (B) In this case assessment order dated 25/12/2019 was passed u/s 143(3) of the I. T. Act whereby the assessee’s total income was determined at Rs.39,21,405/- as against returned of Rs.4,60,240/-. The assessee’s appeal against the aforesaid assessment order was dismissed by the learned CIT(A) vide impugned appellate order dated 14/02/2024. The present appeal has been filed by the assessee against the aforesaid impugned appellate order of learned CIT(A). (C) At the time of hearing before the Tribunal, none was present on behalf of the assessee. In absence any representation from assessee’s side, learned Departmental Representative was heard and materials available on record were perused. Learned Departmental Representative relied on the assessment order and the impugned order of the learned CIT(A) and left the matter to the discretion of the Bench. On perusal of records, it is seen that the Assessing Officer as well as the learned CIT(A) have not given reasonable opportunity to the assessee. In view of the foregoing, the order of learned CIT(A) is set aside and issues in dispute are restored back to the file of the Assessing Officer with the direction to pass de novo speaking order on merits of the case in accordance with law after providing reasonable opportunity of being heard to the assessee. (D) In the result, the appeal of the assessee is party allowed for statistical purposes. (Order pronounced in the open court on 11/11/2025) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:11/11/2025 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T. Printed from counselvise.com "