SHIRISH JAISWAL,PRATAGARH vs. ITO PRATAPGARH, PRATAPGARH
Facts
The assessee filed an income tax return for AY 2017-18, which was assessed by the AO u/s 143(3) at a higher income. The assessee's subsequent appeal to the CIT(A) was dismissed for non-prosecution. The assessee then filed an appeal before the ITAT, contending a lack of reasonable opportunity.
Held
The Tribunal, noting the ex-parte dismissal by the CIT(A) and the assessee's plea of no reasonable opportunity, and with no objection from the Departmental Representative, set aside the CIT(A)'s order. The case was restored to the Assessing Officer to pass a de novo assessment order after providing the assessee with a reasonable opportunity of being heard.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal ex-parte for non-prosecution without providing reasonable opportunity to the assessee.
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ALLAHABAD BENCH ‘SMC’, ALLAHABAD
Before: SHRI ANADEE NATH MISSHRA & SHRI SUBHASH MALGURIA
PER ANADEE NATH MISSHRA, A.M.
(A) This appeal vide I.T.A. No.161/Alld/2024 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 21/03/2024 (DIN & Order No.ITBA/APL/S/250/2023- 24/1063114138(1) of Addl/ Jt. Commissioner of Income Tax (Appeals) [“ADDL/JCIT(A)” for short].
(B) The facts of the case, in brief, are that the assessee is an individual and filed his return of income on 06/11/2017 showing income of Rs.5,07,000/-. The Assessing Officer completed the assessment and passed assessment order on 26/12/2019 u/s 143(3) of the Income Tax Act, 1961
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(“the Act” for short) and determined the total income of the assessee at Rs.14,07,130/-. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide impugned order dated 21/03/2024, the assessee’s appeal was dismissed by the learned CIT(A) for non prosecution. Being aggrieved further, the assessee has filed the present appeal before the Income Tax Appellate Tribunal.
(C) At the time of hearing, the learned A.R. for the assessee submitted that impugned appellate order of the learned ADDL/JCIT(A), was passed ex-parte qua the appellant assessee. Further, he submitted that the assessee was not given reasonable opportunity. He submitted that the issue in dispute may be restored back to the file of the Assessing Officer with the direction to pass de novo assessment order in accordance with law after providing reasonable opportunity of being heard to the assessee. The learned Departmental Representative expressed no objection to this, and left the matter to the discretion of Bench. In view of the foregoing, and considering the submissions made; the order of learned ADDL/JCIT(A) is set aside and restored back to the file of the Assessing Officer with the direction to pass de novo assessment order in accordance with law after providing reasonable opportunity of being heard to the assessee.
(D) In the result, the appeal is partly allowed for statistical purposes.
(Order pronounced in the open court on 22/09/2025)
Sd/. Sd/. (SUBHASH MALGURIA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member
Dated:22/09/2025 *Singh
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Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Allahabad
Asstt. Registrar
