SAMIT GARG,NOIDA V. ITO 3(5), LUCKNOW

ITA 435/LKW/2025

AI Insights

The case involves an appeal by Samit Garg against the order of the Commissioner of Income Tax (Appeals), which had dismissed his earlier appeal regarding the assessment year 2014-15. The primary contention in the original assessment was the addition of Rs. 25,00,000 under section 68 of the Income Tax Act, which pertains to unexplained cash credits. The Assessing Officer had initially assessed the total income of the assessee at Rs. 30,92,400, significantly higher than the income declared. The Tribunal noted that neither the Assessing Officer nor the CIT(A) had provided a reasonable opportunity to the assessee, which is a fundamental right under the principles of natural justice. Consequently, the Tribunal decided to set aside the CIT(A)'s order and remand the matter back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790303 (ITAT-LUCKNOW)
• Duration Of Justice: 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 23-06-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT KUMAR
• Keywords: Set aside; Opportunity of being heard
• Section: 147; 68

Judgement Text

"I.T.A. No.435/Lkw/2025 Assessment Year:2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “SMC”, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.435/Lkw/2025 Assessment year:2014-15 Samit Garg, 2602, Tower-5,LOTUS 300 Sector-107, NOIDA-201301 PAN:ADFPG2724B Vs. Income Tax Officer-3(5), Lucknow. (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.435/Lkw/2025 has been filed by the assessee for assessment year 2014-15 against impugned appellate order dated 24/04/2025 (DIN & Order No.ITBA/NFAC/S/250/2025- 26/1075790061(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) The facts of the case, in brief, are that the assessee is an individual and filed its return of income for year under consideration on 23/09/2014 declaring total income at Rs.5,92,400/-. The Assessing Officer completed the assessment proceedings and passed assessment order section order 147 read with section 144B of the Act on 31/03/2022 and determined the total income of the assessee at Rs.30,92,400/- by making addition of Rs.25,00,000/- under section 68 of the Act. Being aggrieved, the assessee went in appeal before the learned CIT(A). The learned CIT(A), vide impugned appellate order dated 24/04/2025 has dismissed the appeal of the Appellant by None Respondent by Shri Amit Kumar, D.R. Printed from counselvise.com I.T.A. No.435/Lkw/2025 Assessment Year:2014-15 2 assessee. Now the assessee is in appeal before the Income Tax Appellate Tribunal. (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 issue in dispute is 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 stands allowed for statistical purposes. (Order pronounced in the open court on 28/11/2025) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:28/11/2025 *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 "