VISHAL DATT,JABALPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(1), JABALPUR

ITA 133/JAB/2025Status: DisposedITAT Jabalpur28 August 2025AY 2011-12Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the issue back to the CIT(A) for a de novo assessment. The CIT(A) was directed to pass a fresh order in accordance with law after providing a reasonable opportunity to the assessee and adhering to Section 250(6).

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for want of prosecution without affording sufficient opportunity. The CIT(A) passed an ex-parte order without a speaking order on merits.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for want of prosecution without providing sufficient opportunity and failing to pass a speaking order on merits.

Which sections of the Income-tax Act were involved?

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 Sanjay Seth, C.A

(A) This appeal vide I.T.A. No.133/JBP/2025 has been filed by the assessee for assessment year 2011-12 against impugned appellate order dated 12/10/2024 (DIN & Order No.ITBA/APL/S/250/2024- 25/1069625385(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 and filed his return of income for the year under consideration on Assessment Year:2011-12 2

30/09/2011 declaring total income of Rs.36,99,320/-. The Assessing Officer completed the assessment u/s 143(3) of the Act and determined the total income of the assessee at Rs.40,48,438/- and made addition of Rs.2,90,252/- and Rs.58,866/-. Being aggrieved, the assessee filed appeal in the office of lear

The order continues below.

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