SMT. SHAMA PARVEEN,ROORKEE V. 1.CIT(A)& 2) I.T.O ROORKEE, ROORKEE

ITA 242/DDN/2025

AI Insights

The case involves Smt. Shama Parveen, the appellant, who contested the income assessment made by the Income Tax Officer, Roorkee, for the Assessment Year 2016-17. The initial assessment raised her income from a declared Rs. 50,000 to Rs. 88,98,977, which she appealed against. The Commissioner of Income Tax (Appeals) dismissed her appeal without a hearing, leading to her appeal to the Income Tax Appellate Tribunal. The Tribunal, acknowledging the procedural oversight, remanded the case back to the CIT(A) for a comprehensive re-evaluation, ensuring the assessee's right to a fair hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 835590 (ITAT-DEHRADUN)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 26-11-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 147; 144

Judgement Text

" 1 ITA No. 242/DDN/2025 Smt. Shama Parveen Vs. CIT(A) IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No. 242/DDN/2025 (A.Y. 2016-17) Shama Parveen, W/o Sabir, 113, Pathanpura, Roorkee, Uttarakhand PAN: CRQPP5965A V s Union of India/CIT(A)/ITO Roorke, Uttarakhand Appellant Respondent Assessee by Sh. Tilak Raj, Adv Revenue by Sh. Amar Pal Singh, Sr. DR Date of Hearing 09/02/2026 Date of Pronouncement 11/02/2026 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 24/06/2025 for the Assessment Year 2016-17. 2. Brief facts of the case are that, an assessment order came to be passed on 26/03/2024 u/s 147 r.w.s 144 and Section 144B of Income Tax Act, 1961 ('Act' for short) by computing the income of the Assessee at Rs. 88,98,977/-, as against the returned income of Rs. 50,000/-. Aggrieved by the assessment order dated 26/03/2024, Assessee preferred the Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order Printed from counselvise.com 2 ITA No. 242/DDN/2025 Smt. Shama Parveen Vs. CIT(A) dated 24/06/2025, dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal. 3. The Ld. Counsel for the Assessee vehemently submitted that the Ld. CIT(A) has provided no opportunity of being heard to the Assessee and in violation of principals of natural justice, dismissed the appeal of the Assessee. 4. Per contra, the Ld. Ld. Departmental Representative relying on the orders of the Ld. CIT(A) sought for dismissal of the Appeal. 5. We have heard both the parties and perused the material available on record. It can be seen from the order of the Ld. CIT(A) , the impugned order has been passed ex-parte without hearing the Assessee. It is further observed that, while deciding the Appeal, the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of natural justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeals afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee. Printed from counselvise.com 3 ITA No. 242/DDN/2025 Smt. Shama Parveen Vs. CIT(A) 6. In the result, the Appeals of the Assessee are partly allowed for statistical purpose. Order pronounced in the open court on 11th February, 2026 Sd/- Sd/- (SANJAY AWASTHI) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 11 .02.2026 Reshma Naheed, Sr.P.S Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "