Sarita Agarwal Vs ACIT (ITAT Dehradun)
Section 69A r.w.s. 115BBE Addition Reopened: Dehradun ITAT Orders De-novo Assessment for AY 2017-18
Dehradun Bench of the ITAT, in Sarita Agarwal vs ACIT (ITA No. 204/DDN/2025, AY 2017-18, order dated 19.12.2025), set aside the appellate order of CIT(A)/NFAC and restored the matter to the Assessing Officer for de-novo assessment. The reassessment was completed u/s 147 r.w.s. 144B determining total income at ₹1.41 crore as against returned income of ₹34.59 lakh, by making an addition of ₹1.06 crore u/s 69A r.w.s. 115BBE.
The Tribunal observed that the CIT(A) had decided the appeal based on written submissions and the AO’s report, without adjudicating all grounds raised by the Assessee on merits. Considering that the Assessee had not effectively participated in appellate proceedings and the assessment itself was framed under faceless reassessment provisions, ITAT held that principles of natural justice were violated. In the interest of justice, the entire matter was restored to the file of the AO with a direction to pass a fresh assessment order after providing due opportunity of being heard, while directing the Assessee to cooperate in proceedings. The appeal was allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT DEHRADUN
The present appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals)/NFAC, [‘Ld . CIT(A)’ for short], Delhi dated 26.06.2025 for the Assessment Year 2017-18.
