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Abha Patel Vs Assessment Unit (ITAT Lucknow)
Income Tax Appellate Tribunal, Lucknow Bench considered an appeal filed for Assessment Year 2018–19 against an appellate order passed by the Commissioner of Income Tax (Appeals). The assessee had originally filed a return declaring income of ₹7,02,280, which was later revised to ₹13,11,780. The assessment was completed under Sections 147 read with 144/144B, determining total income at ₹31,06,067 after making an addition of ₹17,94,286 under Section 69A. The assessment order was passed ex parte. The subsequent appeal before the first appellate authority was dismissed, leading to the present appeal before the Tribunal.
During hearing before the Tribunal, there was no representation from the assessee, and the Department relied on the existing orders. On examination of the record, the Tribunal observed that both the Assessing Officer and the appellate authority had failed to provide reasonable opportunity of being heard to the assessee. Holding that principles of natural justice were not followed, the Tribunal set aside the appellate order. The matter relating to the addition under Section 69A was restored to the file of the Assessing Officer with a direction to pass a de novo speaking order on merits after granting proper opportunity to the assessee. Consequently, the appeal was partly allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT LUCKNOW
(A) This appeal vide I.T.A. No.319/Lkw/2025 has been filed by the assessee for assessment year 2018-19 against impugned appellate order dated 22/02/2025 (DIN & Order No.ITBA/NFAC/S/250/2024-25/1073587701(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
(B) The facts of the case, in brief, are that in this case, the assessee filed her return of income on 30/08/2018 declaring total income at Rs.7,02,280/-. Subsequently, the assessee revised her return of income on 29/11/2022 declaring total income at Rs.13,11,780/-. The Assessing Officer completed the assessment and passed assessment order under section 147 read with section 144/144B of the Act on 09/03/2023 and determined the total income of the assessee at Rs.31,06,067/- by making addition of Rs.17,94,286/-under section 69A of the Act. The order passed by the Assessing Officer was an ex-parte order. The assessee carried the matter in appeal before the learned CIT(A), who has dismissed the appeal of the assessee vide aforesaid impugned order dated 22/02/2025. The assessee is in appeal before the Income Tax Appellate Tribunal against aforesaid impugned order dated 22/02/2025 of learned CIT(A).
(C) At the time of hearing before us, there was no representation from the assessee’s side. In the absence of any representation from the assessee’s side, the learned D.R. for Revenue was heard and the materials available on record were perused. Learned Departmental Representative relied on the assessment order and the impugned order of the learned CIT(A) and left the matter to the discretion of the Bench. On perusal of records, it is seen that the Assessing Officer as well as the learned CIT(A) have not given reasonable opportunity to the assessee. In view of the foregoing, the order of learned CIT(A) is set aside and issue in dispute regarding aforesaid addition of Rs.17,94,286/- is restored back to the file of the Assessing Officer, with the direction to pass de novo speaking order on merits of the case in accordance with law after providing reasonable opportunity of being heard to the assessee.
(D) In the result, the appeal of the assessee is partly allowed for statistical purposes.
(Order pronounced in the open court on 27/01/2026)
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