SHRI SHANKAR LAL,GORAKHPUR V. INCOME TAX OFFICER,WARD - 2 (2), GORAKHPUR

ITA 88/VNS/2023

AI Insights

The case involves an appeal by Shankar Lal against the assessment order for the year 2015-16, which was initially passed by the Assessing Officer under Section 143(3) of the Income Tax Act, 1961. The Assessing Officer had determined the total income of the assessee at Rs.37,91,654 as opposed to the returned income of Rs.2,27,408. The assessee's appeal was dismissed by the CIT(A), leading to the current appeal before the Income Tax Appellate Tribunal. The Tribunal found that the CIT(A)'s order was passed ex-parte without a reasonable opportunity being given to the assessee, leading to the setting aside of the CIT(A)'s order and a remand of the case back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826210 (ITAT-VARANASI)
• Duration Of Justice: 2 year(s) 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 19-09-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: G. P. SINGH
• Keywords: Set aside
• Section: 143(3)

Judgement Text

" 1 IN THE INCOME TAX APPELLATE TRIBUNAL VARANASI CIRCUIT BENCH, VARANASI BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.88/Vns/2023 Assessment year:2015-16 Shankar Lal, Deoria Road, Khorabar, Gorakhpur – 273 010 PAN: ESTPS 9085L Vs. Income Tax Officer, Ward- 2(2), Ayakar Bhawan, Civil Lines, Gorakhpur - 273001 (Appellant) (Respondent) O R D E R This appeal vide I.T.A. No.88/Vns/2023 has been filed by the assessee for assessment year 2015-16 against impugned appellate order dated 17/11/2023 (DIN & Order No. ITBA/NFAC/S/250/2023- 24/1054508587(1) of National Faceless Appeal Centre, (NFAC), Delhi. 2. In this case, assessment order dated 13.12.2017 was passed by the Assessing Officer under Section 143(3) of the Income Tax Act, 1961 (in short the ‘Act’) whereby the assessee’s total income was determined at Rs.37,91,654/- as against returned income of Rs.2,27,408/-. The assessee’s appeal was dismissed by learned CIT(A) vide impugned appellate order dated 21.07.2023. 3. At the time of hearing, the assessee was represented by none and Revenue was represented by Shri G.P. Singh, Senior Department Appellant by None Respondent by Shri G.P. Singh, D.R. Printed from counselvise.com 2 Representative. In the absence of any representation from the assessee’s side, learned DR for the Revenue was heard, who relied on the impugned appellate order and the assessment order, but left the matter to the discretion of the Bench. On perusal of records, it is found that the impugned order of learned CIT(A) has been passed ex-parte (qua the appellant assessee) without providing reasonable opportunity to the appellant- assessee. Therefore, the impugned appellate order of the learned CIT(A) is set aside and the issues in dispute regarding additions made in the assessment order are restored back to the file of the Assessing Officer with a direction to pass denovo appellate order in accordance with law, after providing reasonable opportunity to the assessee. 4. In the result, the appeal of the assessee stands partly allowed for statistical purposes. (Order pronounced in the open court on 05/01/2026) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated 05/01/2026 Aks/- 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 "