RAMESH CHAND JAISWAL,AZAMGARH V. ITO 3(2), AZAMGARH

ITA 94/VNS/2024

AI Insights

This case involves an appeal by Ramesh Chand Jaiswal against the order of the Income Tax Officer, which was upheld by the CIT(A). The dispute centered on the assessment year 2017-18, where the Assessing Officer had increased the assessee's total income from Rs. 3,95,360 to Rs. 15,00,360 under Section 147 read with Section 144 of the Income Tax Act, 1961. The assessee contested that both the assessment order and the appellate order were passed ex-parte, without providing a reasonable opportunity for representation. The Tribunal, after considering the submissions and the lack of objection from the Revenue, decided to set aside the appellate order and remand the matter back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827149 (ITAT-VARANASI)
• Duration Of Justice: 1 year(s) 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 16-06-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: G. P. SINGH
• Assessee Lawyers: P.K. KAMAL
• Keywords: Set aside

Judgement Text

" 1 IN THE INCOME TAX APPELLATE TRIBUNAL VARANASI CIRCUIT BENCH, VARANASI BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.94/VNS/2024 Assessment year:2017-18 Ramesh Chand Jaiswal, Thakur DwaraMandirLalganj, Azamgarh. PAN:AIGPJ 2313M Vs. Income Tax Officer,3(2), Azamgarh. (Appellant) (Respondent) O R D E R This appeal vide I.T.A. No.94/VNS/2024 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 17/11/2023 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/106412880(1) of National Faceless Appeal Centre, (NFAC), Delhi. 2. In this case, assessment order dated 17.09.2021was passed by the Assessing Officer under Section 147r.w.s. 144 of the Income Tax Act, 1961 (in short the ‘Act’) whereby the assessee’s total income was determined at Rs.15,00,360/- as against returned income of Rs.3,95,360/-. The assessee’s appeal was dismissed by learned CIT(A) vide impugned appellate order dated 17.11.2023. Appellant by Shri P.K. Kamal, Advocate Shri A.K. Gupta, Advocate Respondent by Shri G. P. Singh, D.R. Printed from counselvise.com 2 3. At the time of hearing, the assessee was represented by Shri P. K. Kamal, and Shri A. K. Gupta, Advocates and Revenue was represented by Shri G. P. Singh, Senior Department Representative. The learned counsel for the assessee submitted that the assessment order as well as impugned appellate order were passed ex-parte, without providing reasonable opportunity to the assessee. He further submitted that, therefore, the issues in dispute should be set aside to the file of the Assessing Officer with the direction to pass denovo order. The learned Sr. D.R. for the Revenue expressed no objection and left the matter to the discretion of the Bench. After hearing both sides and having perused the materials on record, the impugned appellate order of the learned CIT(A) is set aside and the issues in dispute regarding additions made in the assessment order are restored back to the file of the Assessing Officer with a direction to pass denovo assessment order on these issues in accordance with law, after providing reasonable opportunity to the assessee. All the grounds of appeal are treated as disposed of in accordance with foregoing directions. 4. In the result, the appeal of the assessee stands partly allowed for statistical purposes. (Order pronounced in the open court on 05/01/2026) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:05/01/2026 Aks/- Printed from counselvise.com 3 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 "