PARMANAND NAGWANI,KATNI vs. INCOME TAX OFFICER, KATNI

ITA 115/JAB/2024Status: DisposedITAT Jabalpur28 August 2025AY 2016-17Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)1 pages
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What did the Tribunal hold?

The assessee's appeals before the ITAT argued that the CIT(A) orders were passed without sufficient time and opportunity, and without a speaking order on merits, thus violating Section 250(6) of the Act. The ITAT agreed and set aside the CIT(A) orders.

What were the facts?

The assessee failed to file income tax returns for assessment years 2013-14, 15-16 & 16-17, leading the Assessing Officer to issue notices under section 148 and pass assessment orders under section 143(3) read with section 147/144B of the Act. The assessee's appeals to the CIT(A) were dismissed for want of prosecution.

What were the issues?

Whether the CIT(A) correctly dismissed the appeals for want of prosecution, or if the dismissal was ex-parte and in violation of principles of natural justice and statutory provisions.

Which sections of the Income-tax Act were involved?

Section 148,Section 143(3),Section 147,Section 144B,Section 156,Section 250(6)

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 Manoj Jain, C.A

(A) These three appeals have been filed by the assessee for assessment years 2013-14, 15-16 & 16-17 against impugned appellate orders dated 30/04/2024, DIN & Order No.ITBA/NFAC/S/250/2024-25/1064481119(1), dated 09/05/204 DIN & Order No.ITBA/NFAC /S/250/2024- 25/1064769576(1) and dated 30/04/2024, DIN & Order No.ITBA/NFAC/S/250/2024-25/1064481168(1) respectively of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].

(B) The facts of the case, in brief, are that for the years under consideration, the assessee had not filed his return of income. The Assessing Officer issued notice u/s 148 of the Act and required the assessee

I.T.A. No.113, 114 & 11

The order continues below.

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