SHRI ISHWARI PRASAD AWASTHI,CHHATARPUR vs. INCOME TAX OFFICER, CHHATARPUR

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ITA 41/JAB/2024Status: DisposedITAT Jabalpur29 August 2025AY 2017-18Bench: I.T.A. No.41/JAB/2024 Assessment Year: 2017-18 IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH “SMC”, JABALPUR BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.41/JAB/2024 Assessment year:2017-18 Shri Ishwari Prasad Awasthi, Vs. Income Tax Officer, C/o Mayank Pandey & Associate Chhatarpur. Narayan Plaza, Above AXIS Bank, Behind Indian Bank, Jawahar Road, Chhatarpur. (Respondent) PAN:AATPA4619C (Appellant) Appellant by Shri Mayank Pandey, C.A. Respondent by Shri N. M. Prasad,1 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

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.

What were the 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.

What were the issues?

Whether the assessee was provided a reasonable opportunity of being heard by the CIT(A) before dismissing the appeal for non-prosecution.

Which sections of the Income-tax Act were involved?

Section 143(3)

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 Mayank Pandey, C.A

(A) This appeal vide 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 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)

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