RAVINDRA KUMAR,KHADDA BAZAR V. INCOME TAX OFFICER, WARD - 2(4), KUSHINAGAR, KUSHINAGAR

ITA 97/VNS/2024

AI Insights

This case involves an appeal by Ravindra Kumar against the appellate order of the Commissioner of Income Tax (Appeals) for the assessment year 2016-17. The original assessment order determined the assessee's total income at Rs.21,54,250, with additions of Rs.18,34,771. The assessee's appeal against this order was dismissed, leading to the current appeal. The Tribunal found that the appellate order was non-speaking and that the assessee was not provided a reasonable opportunity to present his case. Additionally, the explanation provided by the assessee in the assessment proceedings was in a coded machine language, which was not understandable. Consequently, the Tribunal set aside the appellate order and directed a denovo assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826218 (ITAT-VARANASI)
• Duration Of Justice: 1 year(s) 6 month(s) 18 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: 2016-2017
• Appeal Filed On: 18-06-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: G. P. SINGH
• Keywords: Set aside; Non passing of speaking order
• Section: 143(3)

Judgement Text

" 1 IN THE INCOME TAX APPELLATE TRIBUNAL VARANASI CIRCUIT BENCH, VARANASI BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.97/VNS/2024 Assessment year:2016-17 Ravindra Kumar, Ward No. 10, Khadda Bazar- 274802 PAN:CMGPK 8587G Vs. Income Tax Officer,2(4), Kushinagar. (Appellant) (Respondent) O R D E R This appeal vide I.T.A. No.97/VNS/2024 has been filed by the assessee for assessment year 2016-17 against impugned appellate order dated 22/04/2024 (DIN & Order No.ITBA/APL/S/250/2024- 25/1064250096(1) of Commissioner of Income (Appeal) [in short the ‘CIT(A)’]. 2. In this case, assessment order dated 21.12.2018 was passed by the Assessing Officer under Section 143(3) of the Income Tax Act, 1961 (in short “the Act”) whereby the assessee’s total income was determined at Rs.21,54,250/- by making additions of Rs.18,34,771/-. The assessee’s appeal against aforesaid assessment order was dismissed by the learned Addl/Jt. CIT(A) vide the aforesaid impugned appellate order dated 22.04.2024. Appellant by None (Application) Respondent by Shri G.P. Singh, D.R. Printed from counselvise.com 2 3. At the time of hearing, the assessee was represented by none; in the absence of the any representation from the assessee’s side, the learned Departmental Representative (DR) of the Revenue was heard. Learned DR relied on the impugned appellate order; but left the matter to the discretion of the Bench. On perusal of the records, it is found that the learned CIT(A) has passed order, which is a non speaking order, without providing reasonable opportunity to the assessee. Further, on perusal of the assessment order, it is found that the explanation of the assessee has been reproduced in coded machine language of the computer; and not in common English. It is not possible to make sense of the explanation submitted by the assessee during the assessment proceedings. For the ease of reference, the relevant page of the assessment order is reproduced below: Printed from counselvise.com 3 Therefore, the impugned appellate order of learned Addl/Jt.CIT(A) is set aside and issues in dispute are restored back to the file of the Assessing Officer with a direction to pass denovo assessment order, 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/- 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 "