SHRI ISHWARI PRASAD AWASTHI,CHHATARPUR vs. INCOME TAX OFFICER, CHHATARPUR
Facts
The assessee filed an appeal for assessment year 2017-18 against an order that dismissed their appeal for non-prosecution. The assessee contended that the dismissal was ex-parte and they were not given a reasonable opportunity to be heard.
Held
The Tribunal set aside the order of the CIT(A) and restored the matter back to the Assessing Officer. The Assessing Officer was directed to pass a de novo assessment order after providing the assessee with a reasonable opportunity of being heard.
Key Issues
Whether the assessee was provided a reasonable opportunity of being heard by the CIT(A) before dismissing the appeal for non-prosecution.
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.41/JBP/2024 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 30/01/2024 (DIN & Order No.ITBA/APL/S/250/2023-24/1060275830(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
(B) The facts of the case, in brief, are that the assessee is an individual and filed his return of income on 11/12/2017 showing income of Rs.4,22,240/-. The Assessing Officer completed the assessment and passed assessment order on 22/12/2019 u/s 143(3) of the Income Tax Act, 1961 (“the Act” for short) and determined the total income of the assessee at
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Rs.9,92,865/- by making addition of Rs.5,70,625/- on account of unexplained money. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide impugned order dated 30/01/2024, the assessee’s appeal was dismissed by the learned CIT(A) for non prosecution. Being aggrieved further, the assessee has filed the present appeal before the Income Tax Appellate Tribunal.
(C) At the time of hearing, the learned A.R. for the assessee submitted that impugned appellate order of the learned CIT(A), was passed ex-parte qua the appellant assessee. Further, he submitted that the assessee was not given reasonable opportunity. He submitted that the issue 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 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 29/08/2025)
Sd/. (ANADEE NATH MISSHRA) Accountant Member
Dated:29/08/2025 *Singh
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Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Jabalpur
