SHIV SHANKAR,MIRZAPUR V. ITO, WARD-3(1), MIRZAPUR

ITA 179/ALLD/2024

AI Insights

The case involves three appeals filed by the assessee, Shri Shiv Shankar, against the orders of the Commissioner of Income Tax (Appeals) for the assessment year 2015-16. The appeals were against the ex-parte orders passed by both the Assessing Officer and the CIT(A), which assessed the total income of the assessee at Rs.87,46,000. The main contention of the assessee was the lack of reasonable opportunity provided during the assessment and appellate proceedings. Both parties agreed that the issues, including the imposition of penalties under sections 271(1)(b) and 271(1)(c), should be restored to the Assessing Officer, pending the outcome of the de novo assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 360888 (ITAT-ALLAHABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: REVENUE EXPRESSED NO; A.K. SINGH
• Assessee Lawyers: S.K. JAISWAL
• Keywords: Set aside
• Section: 147; 271(1)(c)

Judgement Text

"I.T.A. Nos.178, 179 & 180/Alld/2024 Assessment Year:2015-16 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.178, 179 & 180/Alld/2024 Assessment Year:2015-16 Shri Shiv Shankar, 138, Pakhoodi Lal Ki Gali, Wellesly Ganj, Mirzapur. PAN:DLXPS9105P Vs. Income Tax Officer, Ward-3(1), Mirzapur. (Appellant) (Respondent) O R D E R PER BENCH: (A) These three appeals have been filed by the assessee for assessment year 2015-16 against impugned appellate orders each dated 04/10/2024, DIN & Order No.ITBA/NFAC/S/250/2024-25/1069374335(1), No.ITBA/ NFAC /S/250/2024-25/1069374478(1) and No.ITBA/ NFAC/ S/ 250/ 2024- 25/1069374609(1) respectively of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (A.1) First we will take up appeal vide I.T.A. No.178/Alld/2024. The facts of the case, in brief, are that in this case assessment order dated 03/03/2023 Appellant by Shri S. K. Jaiswal, C.A. Respondent by Shri A. K. Singh, Sr. D.R. I.T.A. Nos.178, 179 & 180/Alld/2024 Assessment Year:2015-16 2 was passed by the Assessing Officer u/s 147 read with section 144, read with section 144B of the I. T. Act whereby the assessee’s total income was assessed at Rs.87,46,000/-. The order passed by the Assessing Officer was an ex-parte order qua the assessee. Aggrieved, the assessee carried the matter in appeal before the learned CIT(A). Vide impugned appellate order dated 04/10/2024, the assessee’s appeal was dismissed by the learned CIT(A). The order of learned CIT(A) was also passed ex-parte qua the appellant assessee. (B.1) At the time of hearing, learned Counsel for the assessee submitted that the Assessing Officer as well as the learned CIT(A), both passed their respective orders without providing reasonable opportunities to the assessee. He further submitted that the learned CIT(A) did not pass speaking order on merits of the various grounds of appeal. In view of these submissions, the learned Counsel for the assessee contended that the issues in dispute should be restored to the file of the Assessing Officer, with the direction to pass fresh assessment order in accordance with law after providing reasonable opportunity to the assessee. (B.2) The learned Departmental Representative for Revenue expressed no objection to aforesaid submissions and contentions of learned Counsel for the assessee. He left the matter to the discretion of the Bench. (C) We have heard the rival parties and have gone through the material placed on record. We are of the considered opinion, in view of provisions of section 250(6) of the I. T. Act, that learned CIT(A) had statutory duty to pass speaking order on merits of the various grounds of appeal. In further consideration of the submissions made by the representatives of both sides, the order of learned CIT(A) is set aside and issues in dispute regarding addition made in the assessment order, are restored back to the file of the I.T.A. Nos.178, 179 & 180/Alld/2024 Assessment Year:2015-16 3 Assessing Officer with the direction to pass de novo assessment order in accordance with law after providing reasonable opportunity to the assessee. (D) Regard imposition of penalty u/s 271(1)(b) and 271(1)(c) respectively, representatives of both sides were in agreement to restore the issue of penalty to the file of the Assessing Officer, the fate of which will depend the order passed by the Assessing Officer in I.T.A. No.178/All/2024. (E) In the result, all the appeals are allowed for statistical purposes. (Order pronounced in the open court on 22/05/2025) Sd/. Sd/. (SUBHASH MALGURIA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member Dated:22/05/2025 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. The CIT(A) 5. D.R., I.T.A.T., Lucknow "