SHIRISH JAISWAL,PRATAGARH V. ITO PRATAPGARH, PRATAPGARH

ITA 161/ALLD/2024

AI Insights

The case involves an appeal by the assessee, Shirish Jaiswal, against the order of the Additional/Joint Commissioner of Income Tax (Appeals), which had dismissed the assessee's appeal for non-prosecution. The original assessment determined the assessee's income for the year 2017-18 to be Rs.14,07,130, significantly higher than the income declared by the assessee. The Tribunal found that the previous appellate order was passed ex-parte and without reasonable opportunity for the assessee to present his case. Consequently, the Tribunal decided to set aside the appellate order and remand the case back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792913 (ITAT-ALLAHABAD)
• Duration Of Justice: 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 12-11-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A.K. SINGH
• Assessee Lawyers: SAURABH AGRAWAL
• Keywords: Set aside; Opportunity of being heard
• Section: 143(3)

Judgement Text

"I.T.A. No.161/Alld/2024 Assessment Year:2017-18 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH ‘SMC’, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.161/Alld/2024 Assessment year:2017-18 Shirish Jaiswal Chowk, Thateri Bazar Pratapgarh-230 001 PAN:AFVPJ8179D Vs. Income Tax Officer,-New Pratapgarh. (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA, A.M. (A) This appeal vide I.T.A. No.161/Alld/2024 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 21/03/2024 (DIN & Order No.ITBA/APL/S/250/2023- 24/1063114138(1) of Addl/ Jt. Commissioner of Income Tax (Appeals) [“ADDL/JCIT(A)” for short]. (B) The facts of the case, in brief, are that the assessee is an individual and filed his return of income on 06/11/2017 showing income of Rs.5,07,000/-. The Assessing Officer completed the assessment and passed assessment order on 26/12/2019 u/s 143(3) of the Income Tax Act, 1961 Appellant by Shri Saurabh Agrawal, C.A. (Application) Respondent by Shri A. K. Singh, Sr. D.R. Printed from counselvise.com I.T.A. No.161/Alld/2024 Assessment Year:2017-18 2 (“the Act” for short) and determined the total income of the assessee at Rs.14,07,130/-. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide impugned order dated 21/03/2024, the assessee’s appeal was dismissed by the learned CIT(A) for non prosecution. Being aggrieved further, the assessee has filed the present appeal before the Income Tax Appellate Tribunal. (C) At the time of hearing, the learned A.R. for the assessee submitted that impugned appellate order of the learned ADDL/JCIT(A), was passed ex-parte qua the appellant assessee. Further, he submitted that the assessee was not given reasonable opportunity. He 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. The learned Departmental Representative expressed no objection to this, and left the matter to the discretion of Bench. In view of the foregoing, and considering the submissions made; the order of learned ADDL/JCIT(A) is set aside and 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. (D) In the result, the appeal is partly allowed for statistical purposes. (Order pronounced in the open court on 22/09/2025) Sd/. Sd/. (SUBHASH MALGURIA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member Dated:22/09/2025 *Singh Printed from counselvise.com I.T.A. No.161/Alld/2024 Assessment Year:2017-18 3 Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Allahabad Asstt. Registrar Printed from counselvise.com "