SMT. KAMLA SHUKLA,BASTI V. INCOME TAX OFFICER, BASTI

ITA 401/LKW/2025

AI Insights

The case involves Smt Kamla Shukla, the appellant, contesting an order from the Income Tax Officer (ITO) which assessed her total income for the year 2015-16 at Rs. 18,88,383, significantly higher than her returned income of nil. This assessment included an addition of Rs. 18,00,000 as unexplained money under section 69A of the Income Tax Act, 1961, and Rs. 88,383 as interest. Both the initial assessment and the subsequent appellate order were passed ex-parte, leading to the current appeal. The ITAT found that the assessee was not afforded a reasonable opportunity to present her case, leading to the decision to set aside the appellate order and remand the matter back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779816 (ITAT-LUCKNOW)
• Duration Of Justice: 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 29-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMIT KUMAR
• Assessee Lawyers: AKSHAY AGRAWAL
• Keywords: Set aside
• Section: 147; 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “SMC”, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.401/LKW/2025 (Assessment Year: 2015-16) Smt Kamla Shukla Moor Ghat Road, Katra, Basti- 272001. v. Income Tax Officer Income Tax Office, Civil Lines, Basti-272001. PAN:BUPPS2247M (Appellant) (Respondent) Appellant by: Shri Akshay Agrawal, Advocate Respondent by: Shri Amit Kumar, CIT(DR) O R D E R PER ANADEE NATH MISSHRA, A.M.: (A) The present appeal has been filed by the assessee against the order dated 05.03.2025 passed by the learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC) under section 250 of the Income Tax Act, 1961 (“Act”, for short), for the assessment year 2015-16 wherein, the assessee’s appeal has been dismissed in limine for the reason of non-compliance. (A.1) In this case, vide assessment order dated 02.03.2023 passed by Assessing Officer u/s 147 read with section 144 of the Act, assessee’s total income was determined at Rs.18,88,383/- (Rounded off to Rs.18,88,380/-) as against the returned income of Rs. ‘Nil’. In the aforesaid assessment order, addition of Rs.18,00,000/- was made on account of unexplained money u/s 69A of the Act. Further addition of Rs.88,383/- was made on account of interest added to the total income of assessee. The order passed by the Assessing Officer was an ex-parte order qua the assessee. Vide impugned appellate order dated 05.03.2025, the assessee’s appeal was dismissed by the learned CIT(A). The Printed from counselvise.com ITA No.401/LKW/2025 Page 2 of 3 order of learned CIT(A) was also passed ex-parte qua the appellant assessee. (B) In the course of appellate proceedings in ITAT learned A.R. for the assessee submitted that the Assessing Officer as well as learned CIT(A) have passed orders without affording reasonable time and opportunity to the assessee. In view of the foregoing, learned AR for the assessee submitted, the impugned order of learned CIT(A) should be set aside and the issues in dispute should be restored 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. The learned Sr. D.R. for the Revenue expressed no objection. In view of the foregoing, the impugned appellate order dated 05.03.2025 is set aside and the disputed issues are restored back to the file of the Assessing Officer with the direction to pass de novo assessment order in accordance with law on these specific issues, after providing reasonable opportunity to the assessee. (C.1) In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open Court on 14/10/2025. Sd/- [ANADEE NATH MISSHRA] ACCOUNTANT MEMBER DATED: 14/10/2025 Vijay Pal Singh, (Sr. PS) Printed from counselvise.com ITA No.401/LKW/2025 Page 3 of 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. DR 5. Guard file By order //True Copy// Printed from counselvise.com "