RANVEER SINGH,AGRA V. INCOME TAX OFFICER, WARD 2(1)(2), AGRA

ITA 238/AGR/2025

AI Insights

The case involves Ranveer Singh, the appellant, who appealed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, for the Assessment Year 2015-16. The initial assessment was completed under section 147 read with section 144 of the Income-tax Act, 1961, due to non-compliance from the assessee's side. Both the Assessing Officer and the CIT(A) dismissed the appeal for non-compliance without deciding on the merits of the case. The Tribunal, considering the circumstances and in the interest of justice, decided to remit the case back to the AO for a fresh assessment, ensuring that the assessee is given a fair opportunity to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775241 (ITAT-AGRA)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 30-04-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR
• Assessee Lawyers: ANURAG SINHA
• Keywords: Opportunity of being heard
• Section: 147

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘SMC’ : AGRA. BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.238/AGR/2025 (Assessment Year: 2015-16) Ranveer Singh, vs. ITO, Ward 2(1)(2), 67, Benai Khurd, Barhan, Agra. Etmadpur, Agra – 283 201 (Uttar Pradesh). (PAN : EWDPS6449J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Anurag Sinha, Advocate REVENUE BY : Shri Anil Kumar, Sr. DR Date of Hearing : 21.08.2025 Date of Order : 03.09.2025 O R D E R 1. The assessee has filed appeal against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 06.02.2025 for the Assessment Year 2015-16. 2. At the time of hearing, ld. AR of the assessee brought to my notice that the assessment was completed under section 147 r.w.s. 144 of the Income-tax Act, 1961 (for short ‘the Act’) due to non-compliance from the assessee side. Based on the information available with the AO, the assessment was completed u/s 144 of the Act. Further the ld. CIT (A) has Printed from counselvise.com 2 ITA No.238/AGR/2025 also dismissed the appeal for non-compliance and not decided the grounds raised on merits of the case. He prayed that in the interest of justice, the case of the assessee may be remitted back to the AO. 3. On the other hand, ld. DR of the Revenue submitted that no compliance was made by the assessee before the lower authorities. 4. Considered the rival submissions and perused the material on record. Upon careful consideration, I am of the considered view that in the interest of justice, the matter requires denovo assessment after considering the facts on record. Therefore, I remit back the issues to the file of the Assessing Officer with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee, for which Ld. DR has no objection. Assessee is directed to fully cooperate with the AO during the proceedings. I hold and direct accordingly. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 3rd day of September, 2025. Sd/- (S.RIFAUR RAHMAN) ACCOUNTANT MEMBER Dated: 03.09.2025 TS Printed from counselvise.com 3 ITA No.238/AGR/2025 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "