VIRENDRA TAMRAKAR,SHAHDOL vs. ACIT CENTRAL CIRCLE,, JABALPUR
Facts
The assessee filed an appeal for assessment year 2019-20 after the Assessing Officer determined the total income at Rs. 27,73,424/-. The assessee's appeal before the CIT(A) was dismissed for non-prosecution.
Held
The Tribunal noted that the adjournment application was rejected and an ex-parte order was passed without sufficient opportunity. The Tribunal set aside the CIT(A)'s order and restored the issue to the CIT(A) for a de novo order.
Key Issues
Whether the CIT(A) erred in dismissing the appeal for non-prosecution without providing adequate opportunity to the assessee?
Sections Cited
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.121/JBP/2025 has been filed by the assessee for assessment year 2019-20 against impugned appellate order dated 21/02/2025 (DIN & Order No.ITBA/APL/S/250/2024- 25/1073570300(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
(B) The facts of the case, in brief, are that the Assessing Officer completed the assessment and passed assessment order on 21/09/2021 vide order u/s 143(3) of the Income Tax Act, 1961 (“the Act” for short) and determined the total income of the assessee at Rs.27,73,424/-. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide impugned order dated 21/02/2025, the assessee’s appeal was dismissed by the learned CIT(A) for non prosecution.
I.T.A. No.121/JAB/2025 Assessment Year:2019-20 2
(C) Being further aggrieved, the assessee has filed the present appeal in Income Tax Appellate Tribunal against the aforesaid impugned appellate order of learned CIT(A). In the course of appellate proceedings in ITAT learned A.R. for the assessee submitted that the adjournment application moved by the assessee was rejected by learned CIT(A). He also submitted that the learned CIT(A) passed ex-parte order without affording sufficient time and opportunity to the assessee. The learned AR for the assessee further submitted that the learned CIT(A) failed to pass a speaking order on merits and dismissed the assessee’s appeal in a summary manner. In view of the foregoing, learned AR for the assessee submitted, the impugned order of learned CIT(A) should be set aside and the issue in dispute should be restored 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 expressed no objection; and left the matter to the discretion of the Bench. Both sides have been heard. Materials on record have been perused. In view of the submissions made, the impugned appellate order of learned CIT(A) dated 19/03/2022 is set aside and issues in dispute are restored back to the file of learned CIT(A) with the direction to pass de novo speaking 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
I.T.A. No.121/JAB/2025 Assessment Year:2019-20 3
Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Jabalpur
