BALA PRASAD PATEL ,CHHATARPUR vs. INCOME TAX OFFICER, CHHATARPUR
Facts
The assessee filed an appeal for assessment year 2011-12 against the order of the CIT(A) which dismissed the assessee's appeal. The CIT(A)'s order was passed ex-parte as the assessee was not given sufficient time and opportunity. The appeal was filed beyond the prescribed time limit.
Held
The delay in filing the appeal was condoned. The ex-parte order of the CIT(A) was set aside, and the issues were restored back to the file of the CIT(A) to pass a de novo order after providing a reasonable opportunity of being heard to the assessee.
Key Issues
Whether the CIT(A) erred in passing an ex-parte order without affording sufficient opportunity to the assessee.
Sections Cited
253(3), 147, 143(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.139/JBP/2024 has been filed by the assessee for assessment year 2011-12 against impugned appellate order dated 08/03/2023 (DIN & Order No.ITBA/NFAC/S/250/2022- 23/1050521205(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
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delay was unintentional and beyond the control of the assessee and has requested to admit the appeal for hearing. The learned Sr. Departmental 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 has filed his return of income for the year under consideration disclosing income of Rs.1,90,824/-. The Assessing Officer completed the assessment u/s 147/143(3) of the Act 30/12/2018 and determined the total income of the assessee at Rs.5,90,820/-. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide impugned appellate order dated 08/03/2023, the assessee’s appeal was dismissed by the learned CIT(A). The order of learned CIT(A) was passed ex-parte qua the appellant assessee.
(D) The assessee has filed the present appeal in Income Tax Appellate Tribunal against the aforesaid impugned appellate order of learned CIT(A). At the time of hearing, Learned A.R. for the assessee submitted that the learned CIT(A) passed impugned order without affording sufficient time and opportunity to the assessee. In view of the foregoing, learned AR for the assessee submitted, the impugned order of learned CIT(A) should be set aside and the issues in dispute should be restored back to the file of learned CIT(A) with the direction to pass fresh order in accordance with law after providing reasonable opportunity to the assessee. The learned Sr. D.R. for the Revenue did not express any objection to this, and left the matter to the discretion of the Bench. In view of the submissions made, the impugned appellate order of learned CIT(A) is set aside and issues in dispute are
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restored back to the file of learned CIT(A) with the direction to pass de novo order, in accordance with law, after providing reasonable opportunity of being heard to the assessee.
(E) In the result, the appeal of the assessee is partly allowed for statistical purposes.
(Order pronounced in the open court on 01/09/2025
Sd/. (ANADEE NATH MISSHRA) Accountant Member
Dated:01/09/2025 *Singh
Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Jabalpur
