MUDRIKA PRASAD TIWARI,REWA vs. INCOME TAX OFFICER WARD-1, REWA

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ITA 111/JAB/2024Status: DisposedITAT Jabalpur01 September 2025AY 2015-16Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

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 set aside the CIT(A)'s order and restored the issues to the Assessing Officer for a de novo assessment.

What were the facts?

The assessee failed to file their income return for the assessment year 2015-16. The Assessing Officer passed an ex-parte assessment order under sections 147 and 144, determining income at Rs.39,84,239. The CIT(A) also dismissed the assessee's appeal ex-parte for non-prosecution.

What were the issues?

Whether the assessee was denied a reasonable opportunity to be heard in the assessment and appellate proceedings.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “SMC”, JABALPUR

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri Sapan Usrethe, Advocate

(A) This appeal vide has been filed by the assessee for assessment year 2015-16 against impugned appellate order dated 23/04/2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1064286627(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].

(B) The facts of the case, in brief, are that the assessee has not filed his return of income for the year under consideration. The Assessing Officer completed the assessment u/s 147 read with section 144 of the Act 14/03/2022 and determined the total income of the assessee at Rs.39,84,239/-. The order passed by the Assessing Officer was an ex-parte order qua the assessee. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide impugned appellate order dated 23/04/2024, the assessee’s appeal was dismissed by the learned CIT(A) for non proseccution. The order of learned CIT(A) was also passed ex-parte qua the appellant assessee.

(C) At the time of hearing, the learned A.R. for the assessee submitted that the assessment order, as well as the impugned appellate order of the learned CIT(A), 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 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 01/09/2025)

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