SANJEEV KUMAR,GONDA V. INCOME TAX OFFICER, GONDA

ITA 423/LKW/2025

AI Insights

The case involves Sanjeev Kumar Bandraha, the appellant, who filed an appeal against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2017-18. The appellant's return of income was initially assessed at Rs.3,52,960, but the Assessing Officer later assessed it at Rs.40,63,920 under section 144 of the Income Tax Act. The appellant's appeal to the CIT(A) was dismissed, leading to the current appeal before the Income Tax Appellate Tribunal. The Tribunal noted that both the initial assessment and the CIT(A)'s order were passed ex-parte and were non-speaking orders. Consequently, the Tribunal decided to set aside the CIT(A)'s order and remand the case back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779341 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 16-06-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: AMIT KUMAR
• Keywords: Condonation of delay; Set aside; Opportunity of being heard; Non passing of speaking order
• Section: 144

Judgement Text

"I.T.A. No.423/Lkw/2025 Assessment Year:2017-18 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.423/Lkw/2025 Assessment Year:2017-18 Sanjeev Kumar Bandraha, Utraula Road, Gonda. PAN:BCAPK7239L Vs. Income Tax Officer, Gonda. (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.423/Lkw/2025 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 12/03/2025 (DIN & Order No. ITBA/NFAC/S/250/2024- 25/1074405037(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the appeal; pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the appeal for hearing. The learned Sr. Departmental Representative for Revenue did not express any objection to assessee’s application for condonation of delay in filing of the appeal. In view of the Appellant by None Respondent by Shri Amit Kumar, D.R. Printed from counselvise.com I.T.A. No.423/Lkw/2025 Assessment Year:2017-18 2 foregoing, and in specific facts and circumstances of the present appeal before us, the delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) The facts of the case, in brief, are that the assessee is an individual and filed his return of income for the year under consideration declaring total income of Rs.3,52,960/-. In this case assessment order dated 15/12/2019 was passed by the Assessing Officer u/s 144 of the I. T. Act whereby the assessee’s total income was assessed at Rs.40,63,920/- as against returned income of Rs.3,52,960/-. Aggrieved, the assessee carried the matter in appeal before the learned CIT(A). Vide impugned appellate order dated 12/03/2025, the assessee’s appeal was dismissed by the learned CIT(A). Aggrieved further, 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. On perusal of records, it is seen that the assessment order was passed ex-parte qua the appellant assessee and the order passed by learned CIT(A) is also ex-parte qua the assessee and non speaking order. In response to a query from Bench, the learned Departmental Representative for Revenue submitted that the issue in dispute may be 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 of being heard to the assessee. In view of the foregoing, the order of learned CIT(A) is set aside and issues in dispute are restored back to the file of the Assessing Officer with the direction to pass de novo Printed from counselvise.com I.T.A. No.423/Lkw/2025 Assessment Year:2017-18 3 assessment order in accordance with law after providing reasonable opportunity of being heard to the assessee. (D) In the result, the appeal is allowed for statistical purposes. (Order pronounced in the open court on 14/10/2025) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:14/10/2025 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T. Lucknow Printed from counselvise.com "