MAYANK JAIN,SAGAR vs. INCOME TAX OFFICER, SAGAR
Facts
The assessee filed an appeal against an ex-parte appellate order of the CIT(A) for AY 2017-18. The CIT(A) had dismissed the assessee's appeal for non-prosecution, upholding the Assessing Officer's order which disallowed a claim under Chapter VIA and made an addition under section 69.
Held
The Tribunal noted that both the assessment order and the CIT(A)'s order were passed ex-parte and the assessee was not given a reasonable opportunity. Therefore, the CIT(A)'s order was set aside, and the issues were restored to the Assessing Officer for a de novo assessment.
Key Issues
Whether the assessee was denied a reasonable opportunity of being heard by the lower authorities, warranting a de novo assessment.
Sections Cited
147, 144/144B, Chapter VIA, 69
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.197/JBP/2024 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 25/07/2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1067032418(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
(B) The Assessing Officer passed assessment order u/s 147 read with section 144/144B of the Act on 26/09/2021 and determined the total income of the assessee at Rs.45,08,792/- by disallowing Rs.45,463/- claimed by the assessee under Chapter VIA of the Act and making a further addition of Rs.30,00,000/- under section 69 of the Act. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide order dated 25/07/2024, the assessee’s appeal was dismissed by the learned CIT(A) ex-parte for non- prosecution. Being aggrieved further, the assessee has filed the present
I.T.A. No.197/JAB/2024 Assessment Year:2017-18 2
appeal in Income Tax Appellate Tribunal against the aforesaid impugned appellate order of learned CIT(A).
(C) 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 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)
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
