UTTAM KRISHNANI,REWA vs. ASSISTANT COMMISSIONER OF INCOME TAX , KATNI

ITA 182/JAB/2024Status: DisposedITAT Jabalpur28 August 2025AY 2017-18Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that there was sufficient cause for the delay in filing the appeal before the CIT(A) and that the CIT(A) should have condoned the delay. The CIT(A) has a statutory duty to pass a speaking order on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-prosecution. The CIT(A) also dismissed the assessee's application for condonation of delay, treating the appeal as time-barred.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for non-prosecution and refusing to condone the delay. Whether the CIT(A) failed to pass a speaking order on merits.

Which sections of the Income-tax Act were involved?

Section 115BBE,Section 143(3),Section 154,Section 249(2),Section 249(3),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 Sapan Usrethe, Advocate

(A) This appeal vide I.T.A. No.182/JBP/2024 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 30/09/2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1069259420(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, filed his return of income on 05/12/2017 declaring total income of Assessment Year:2017-18 2

Rs.20,95,110/-. The Assessing Officer passed assessment order u/s 143(3) of the Act on 05/12/2019 and determined the total income of the assessee at Rs.20,95,110/-. The Assessing Officer passed rectification order u/s 154 read with section 143(3) of the Act on 24/

The order continues below.

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