AYODHYA PRASAD DWIVEDI,SIDHI vs. INCOMETAX OFFICER WARD 2, , REWA
Facts
The assessee filed an appeal beyond the time limit. The assessee's return was not filed, and the Assessing Officer completed the assessment ex-parte. The assessee's subsequent appeal was dismissed by the JCIT(A) for non-prosecution, also ex-parte.
Held
The tribunal condoned the delay in filing the appeal. The tribunal noted that both the assessment and the appellate order were passed ex-parte without affording reasonable opportunity to the assessee. The JCIT(A)'s order was set aside.
Key Issues
Whether the assessee was denied a reasonable opportunity of being heard during assessment and appellate proceedings, and if the delay in filing the appeal should be condoned.
Sections Cited
253(3), 144
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.98/JBP/2024 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 15/03/2024 (DIN & Order No.ITBA/APL/S/250/2023-24/1062703228(1) of Joint Commissioner of Income Tax (Appeals) [“JCIT(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 delay was unintentional and beyond the control of the assessee and has requested to admit the appeal for hearing. The learned Sr. Departmental
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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 not filed his return of income for the year under consideration. The Assessing Officer completed the assessment u/s 144 of the Act 18/09/2019 and determined the total income of the assessee at Rs.10,00,000/-. The order passed by the Assessing Officer was an ex-parte order qua the assessee. Vide impugned appellate order dated 15/03/2024, the assessee’s appeal was dismissed by the learned JCIT(A) for non prosecution. The order of learned JCIT(A) was also passed ex-parte qua the appellant assessee.
(D) At the time of hearing, the learned A.R. for the assessee submitted that impugned appellate order of the learned JCIT(A), was passed ex-parte qua the appellant assessee without providing reasonable opportunity to the appellant assessee. Further, he submitted that the assessee was not given reasonable opportunity during assessment proceedings also. 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 JCIT(A) is set aside and issues in dispute are restored back to the file of the Assessing Officer with the direction to pass de novo assessment order in
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accordance with law after providing reasonable opportunity of being heard to the assessee.
(E) 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
Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Jabalpur
