KRISHNA GIRI,SIHORA vs. INCOMETAX OFFICER WARD1(3),, JABALPUR

ITA 81/JAB/2024Status: DisposedITAT Jabalpur28 August 2025AY 2017-18Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)1 pages
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What did the Tribunal hold?

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.

What were the 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.

What were the 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.

Which sections of the Income-tax Act were involved?

Section 144

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.81/JBP/2024 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 asse

The order continues below.

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