RAMANAND GUPTA,MAHARAJGANJ V. ITO 1(4) MAHARAJGANJ, MAHARAJGANJ

ITA 122/ALLD/2025

AI Insights

The case involves an appeal by the assessee, Ramanand Gupta, against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, which dismissed the assessee's appeal ex-parte. The original assessment order was passed ex-parte under section 144 of the Income Tax Act, 1961, making an addition of Rs.64,35,252 to the assessee's income for the assessment year 2017-18. The assessee's appeal to the CIT(A) was dismissed, leading to the current appeal before the Income Tax Appellate Tribunal. Both parties agreed that the issues should be restored to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 781481 (ITAT-ALLAHABAD)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 21-06-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: REVENUE EXPRESSED NO OBJECTION; A.K. SINGH
• Assessee Lawyers: APPLICATION; MAKING ADDITION OF RS.
• Keywords: Set aside
• Section: 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH “DB”, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER ITA No.122/ALLD/2025 Assessment Year: 2017-18 Ramanand Gupta Main Road, Maharajganj, Uttar Pradesh-273301. v. ITO-1(4) Aaykar Bhawan, Maharajganj, Maharajganj-273301. PAN:AIPPG1773R (Appellant) (Respondent) Appellant by: (Application) Respondent by: Shri A. K. Singh, Sr. DR Date of hearing: 08 09 2025 Date of pronouncement: 30 09 2025 O R D E R PER SUBHASH MALGURIA, J.M.: This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 24.04.2025, pertaining to the assessment year 2017-18. 2. The assessment order in this case was passed on 19.12.2019 u/s 144 of the Income Tax Act, 1961 (“Act” for short) ex-parte qua the assessee by making addition of Rs.64,35,252/-. The assessee filed appeal against the assessment order in the office of learned CIT(A). Vide impugned appellate order dated 24.04.2025, the assessee’s appeal was dismissed by the learned CIT(A) ex-parte qua the assessee. The present appeal has been Printed from counselvise.com ITA No.122/ALLD/2025 Page 2 of 3 filed by the assessee against the aforesaid impugned appellate order dated 24.04.2025 passed by the learned CIT(A). 3. Aggrieved further, the assessee has filed the present appeal in Income Tax Appellate Tribunal against the aforesaid impugned appellate order of learned CIT(A). At the time of hearing, there was no representation from the side of the appellant assessee. In view of these submissions, the learned Counsel for the assessee contended that the issues in dispute should be restored 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 Departmental Representative for Revenue expressed no objection to aforesaid submissions and contentions of learned Counsel for the assessee. He left the matter to the discretion of the Bench. 4. We have heard the Ld. DR and have gone through the material placed on record. We are of the considered opinion, in view of provisions of section 250(6) of the I. T. Act, that learned CIT(A) had statutory duty to pass speaking order on merits of the various grounds of appeal. In further consideration of the submissions made by the representatives of both sides, the order of learned CIT(A) is set aside and issues in dispute regarding addition made in the assessment order, are 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 to the assessee. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Printed from counselvise.com ITA No.122/ALLD/2025 Page 3 of 3 Order was pronounced in open court on 30/09/2025 Sd/- Sd/- [ANADEE NATH MISSHRA] [SUBHASH MALGURIA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 30/09/2025 Vijay Pal Singh, (Sr. PS) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. DR 5. Guard file By order //True Copy// Assistant Registrar Printed from counselvise.com "