VIKAS RASTOGI,ALLAHABAD V. DY,COMMISSIONER OF INCOME TAX CIRCLE-1, ALLAHABAD

ITA 96/ALLD/2025

AI Insights

This case involves an appeal by Vikas Rastogi against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2013-14. The original assessment by the Assessing Officer under section 143(3) of the Income Tax Act resulted in a significantly higher declared income of Rs.1,17,83,580/- compared to the Rs.18,25,030/- initially declared by the assessee. The CIT(A) partly allowed the appeal, which led to the filing of the current appeal by the assessee. The main contention in the tribunal was the lack of a reasonable opportunity provided to the assessee by the CIT(A) in the appellate proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793695 (ITAT-ALLAHABAD)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 27-05-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A.K. SINGH
• Assessee Lawyers: DEVASHISH AMAR MEHROTRA
• Keywords: Set aside; Opportunity of being heard
• Section: 143(3)

Judgement Text

"I.T.A. No.96/Alld/2025 Assessment Year:2013-14 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. No.96/Alld/2025 Assessment year:2013-14 Vikas Rastogi UG-3, B-Block, Lowther Road, Allahabad-211 001 PAN:ACFPR3541J Vs. DCIT, Circle-1, Allahabad (Appellant) (Respondent) O R D E R PER SUBHASH MALGURIA:J.M. This appeal vide I.T.A. No.96/Alld/2025 has been filed by the assessee for assessment year 2013-14 against impugned appellate order dated 13/05/2025 (DIN & Order No.ITBA/NFAC/S/250/2025- 26/1076177398(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. 2. The facts of the case, in brief, are that the assessee is an individual and filed his return of income for the year under consideration on 01/10/2013 declaring total income of Rs.18,25,030/-. The Assessing Officer completed the assessment u/s 143(3) of the Act and passed assessment order on 31/03/2016 and determined the total income of the assessee at Rs.1,17,83,580/- by making various additions. Being Appellant by Shri Devashish Amar Mehrotra, Advocate Respondent by Shri A. K. Singh, Sr. D.R. Printed from counselvise.com I.T.A. No.96/Alld/2025 Assessment Year:2013-14 2 aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide impugned appellate order dated 13/05/2025, the assessee’s appeal was partly allowed by the learned CIT(A). 3. Being aggrieved further, the assessee has filed the present appeal in Income Tax Appellate Tribunal against the aforesaid impugned appellate order of learned CIT(A). Learned CIT(A) passed impugned order without providing reasonable opportunity to the assessee. Learned A.R. for the assessee requested that the matter be restored back to learned CIT(A). Learned D.R. did not express any objection and left the matter to the discretion of the Bench. In view of the foregoing, the impugned appellate order of learned CIT(A) is set aside and issues in dispute are restored back to the file of learned CIT(A) with the direction to pass de novo speaking order on merits, in accordance with law after providing reasonable opportunity of being heard to the assessee, and ensuring adherence to section 250(6) of the I. T. Act. 4. In the result, the appeal of the assessee is allowed for statistical purposes. (Order pronounced in the open court on 24/09/2025) Sd/. Sd/. (ANADEE NATH MISSHRA) (SUBHASH MALGURIA) Accountant Member Judicial Member Dated:24/09/2025 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Allahabad Printed from counselvise.com "