Loading judgment…
Facts
The assessee failed to file their income tax return for AY 2017-18. The Assessing Officer completed the assessment ex-parte under section 144, determining income at Rs. 4,52,519. The CIT(A) also dismissed the assessee's appeal ex-parte for non-prosecution.
Held
The Tribunal noted that both the Assessing Officer and CIT(A) passed ex-parte orders and the assessee was not given a reasonable opportunity to be heard. The issues were restored to the Assessing Officer for a de novo assessment.
Key Issues
Whether the assessee was provided with a reasonable opportunity of being heard during the assessment and appeal proceedings, and if not, whether the case should be remanded for a fresh assessment.
Sections Cited
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 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 23/11/2023 (DIN & Order No.ITBA/APL/S/250/2023-24/1058190362(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
(B) 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 30/09/2019 and determined the total income of the assessee at Rs.4,52,519/-. The order passed by the Assessing Officer was an ex-parte order qua the assessee. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide impugned appellate order dated 23/11/2023, the assessee’s appeal was dismissed by the learned CIT(A) for non proseccution. The order of learned CIT(A) was also passed ex-parte qua the appellant assessee.
(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 issues 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 28/08/2025)