DEEPAK KUMAR LALWANI,JABALPUR vs. INCOME TAX OFFICER WARD-3, KATNI
Facts
The assessee filed his return of income for AY 2017-18. The Assessing Officer passed an ex-parte assessment order making additions under Section 69A. The assessee's appeal before the CIT(A) was also dismissed ex-parte.
Held
The Tribunal noted that both the assessment order and the CIT(A)'s order were passed ex-parte without giving the assessee a reasonable opportunity. The Tribunal condoned the delay in filing the appeal.
Key Issues
Whether the appeal should be admitted after condonation of delay and whether the ex-parte orders passed by the lower authorities should be set aside to provide a reasonable opportunity.
Sections Cited
144, 69A, 253(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JABALPUR BENCH “SMC”, JABALPUR
Before: SHRI ANADEE NATH MISSHRA
(A) This appeal vide I.T.A. No.77/JBP/2025 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 21/11/2023 (DIN & Order No.ITBA/NFAC/S/250/2023-24/1058118054(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
(B) This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the appeal pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the appeal for hearing. The learned Sr. Departmental
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Representative for Revenue did not express any objection to assessee’s application for condonation of delay in filing of the appeal. In view of the foregoing, and in specific facts and circumstances of the present appeal before us, the delay in filing of this appeal is condoned; and the appeal is admitted for hearing.
(C) The facts of the case, in brief, are that the assessee filed his return of income on 12/03/2018 declaring total income of Rs.3,00,000/-. The Assessing Officer passed assessment order u/s 144 of the Act on 13/11/2019 and determined the total income of the assessee at Rs.17,52,000/- by making addition of Rs.14,52,000/- under section 69A of the Act. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide order dated 21/11/2023, the assessee’s appeal was dismissed by the learned CIT(A) ex-parte. 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).
(D) At the time of hearing, the learned Counsel for the assessee submitted that the assessment order as well as the impugned appellate order of the learned CIT(A), both were passed ex-parte qua the appellant assessee. Further, he submitted that the assessee was not given reasonable opportunity. He submitted that the issues 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 CIT(A) is set aside and the issues in dispute are restored back to the file of the Assessing Officer with the
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direction to pass de novo assessment order in accordance with law after providing reasonable opportunity of being heard to the assessee.
(E) In the result, the appeal is partly allowed for statistical purposes.
(Order pronounced in the open court on 02/09/2025)
Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:02/09/2025 *Singh
Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Jabalpur
