SHIVRAJ SINGH,BAREILLY V. INCOME TAX OFFICER-2(2), BAREILLY-NEW, BAREILLY

ITA 180/LKW/2025

AI Insights

The case involves Shivraj Singh, the appellant, who appealed against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2012-13. The appellant had not filed his return of income, leading the Assessing Officer to complete the assessment ex-parte under sections 144/147 of the Income Tax Act, determining the total income at Rs.51,05,000 and adding Rs.8,355 as interest from savings accounts. The CIT(A) dismissed the appellant's appeal, prompting the appeal to the Income Tax Appellate Tribunal. The Tribunal found that the appellant was not given a reasonable opportunity during the assessment and appellate proceedings, and thus remitted the matter back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792660 (ITAT-LUCKNOW)
• Duration Of Justice: 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 28-02-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT KUMAR
• Assessee Lawyers: P.K. KAPOOR

Judgement Text

"I.T.A. No.180/Lkw/2025 Assessment Year:2012-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.180/Lkw/2025 Assessment Year:2012-13 Shivraj Singh Village Dharera Mafi, Mundia Ahmad Nagar, Bareilly-243122 PAN:EQOPS7549E Vs. Income Tax Officer-2(2), Bareilly. (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA:A.M. This appeal vide I.T.A. No.180/Lkw/2025 has been filed by the assessee for assessment year 2012-13 against impugned appellate order dated 24/12/2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1071547679(1) of Commissioner of Income Tax (Appeals) [“CIT(A)”] for short]. 2. The facts of the case, in brief, are that in this case, the assessee is an individual and has not filed his return of income for the year under consideration. The Assessing Officer completed the assessment and passed assessment order under section 144/147 of the I.T. Act on 05/12/2019 and determined the total income of the assessee at Rs.51,05,000/- under section Appellant by Shri P. K. Kapoor, C. A. Revenue by Shri Amit Kumar, Addl. CIT (D.R.) Printed from counselvise.com I.T.A. No.180/Lkw/2025 Assessment Year:2012-13 2 69A of the Act and an addition of Rs.8,355/- on account of interest in saving bank accounts. The order passed by the Assessing Officer was an ex-parte order. Being aggrieved, the assessee carried the matter in appeal before the learned CIT(A), who has dismissed the appeal of the assessee. Being further aggrieved, the assessee is in appeal before the Income Tax Appellate Tribunal. 3. We have heard the rival parties and have gone through the material placed on record. During the course of hearing learned A.R. for the assessee submitted that the assessee did not get reasonable opportunity during assessment proceedings before the Assessing Officer and during appellate proceedings before the learned CIT(A). Learned Counsel for the assessee requested that the disputed additions be restored back to the file of the Assessing Officer for passing fresh order. Learned Departmental Representative did not express any objection to this and left the matter to the discretion of the Bench. In view of the foregoing, the issues in dispute are remitted back 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. 4. In the result, the appeal of the assessee stands allowed for statistical purposes. (Order was pronounced in the open court on 04/12/2025) Sd/. Sd/. (SUBHASH MALGURIA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member Dated:04/12/2025 *Singh Printed from counselvise.com I.T.A. No.180/Lkw/2025 Assessment Year:2012-13 3 Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., 5. CIT(A) Assistant Registrar Printed from counselvise.com "