ASHUTOSH SARAF,ANUPPUR vs. ACIT CENTRAL CIRCLE, JABALPUR

ITA 123/JAB/2025Status: DisposedITAT Jabalpur28 August 2025AY 2020-21Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal noted that the CIT(A) had afforded only one opportunity and passed an ex-parte order. The Tribunal found merit in the assessee's submission that they were not given sufficient time and opportunity.

What were the facts?

The assessee, a proprietor of a jewellery business, filed an appeal against an order of the CIT(A) which dismissed their appeal for non-prosecution. The assessee contended that the CIT(A) rejected their adjournment application and passed an ex-parte order without sufficient opportunity.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for non-prosecution without affording sufficient opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 69A

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.123/JBP/2025 has been filed by the assessee for assessment year 2020-21 against impugned appellate order dated 24/02/2025 (DIN & Order No.ITBA/APL/S/250/2024- 25/1073617206(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].

(B) The facts of the case, in brief, are that the assessee is proprietor of Dulha Dulhan Gold Palace and engaged in the business jewellery. The Assessment Year:2020-21 2

assessee filed return of income on 28/03/2021 declaring total income of Rs.36,00,730/-/-. The Assessing Officer completed the assessment and passed assessment order on 23/09/2022 u/s 143(3) of the Income Tax Act, 1961 (“the Act” for short) and determined the t

The order continues below.

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