Arshad Mohamood Khan Vs ITO (ITAT Lucknow)
The ITAT Lucknow addressed three appeals filed by the Assessee, Arshad Mohamood Khan, concerning the Assessment Years (AYs) 2013-14, 2015-16, and 2016-17. The appeals challenged three separate appellate orders, all dated October 10, 2024, passed by the Commissioner of Income Tax (Appeals) [CIT(A)].
The initial background facts revealed that the Assessing Officer (AO) had passed ex-parte assessment orders on March 22, 2022, under Section 144 read with Section 147 of the I.T. Act for all three years. In these orders, the Assessee’s income was assessed at ₹80,93,335/-, ₹1,75,94,441/-, and ₹3,09,16,952/- respectively, against a returned income of nil for each year. The subsequent impugned appellate orders from the CIT(A), which dismissed the Assessee’s appeals, were also passed ex-parte concerning the Assessee.
During the hearing, the Assessee’s counsel submitted that both the AO and the CIT(A) failed to provide reasonable opportunities to the Assessee. The counsel further contended that the CIT(A) did not pass a speaking order on the merits of the various grounds of appeal, as required by law. Based on these points, the counsel argued that the disputed issues should be restored to the AO’s file to pass fresh assessment orders after providing a reasonable opportunity. The learned Departmental Representative for the Revenue expressed no objection to these submissions.
