BHUPENDRA SINGH,NARSINGHPUR vs. INCOME TAX OFFICER, NARSINGHPUR

ITA 141/JAB/2025Status: DisposedITAT Jabalpur28 August 2025AY 2017-18Bench: SHRI KUL BHARAT, VICE PRESIDENT AND SHRI, NIKHIL CHOUDHARY (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal observed that the lower authorities did not conduct independent investigation and failed to verify facts. The assessment order was passed ex-parte without proper inquiry. Principles of natural justice were violated.

What were the facts?

The Assessing Officer reopened the assessment for AY 2017-18 based on information about Rs. 88,69,161 deposited in bank accounts during demonetization. The assessee failed to comply with notices, and an ex-parte assessment order was passed. The CIT(A) sustained the additions and dismissed the appeal. The assessee claims not to have received hearing notices and that income was from agriculture.

What were the issues?

Whether the assessment order passed ex-parte without affording proper opportunity of hearing and conducting due inquiry is sustainable, and if the additions were made without proper verification.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 69A,Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “DB”, JABALPUR

Before: SHRI KUL BHARAT & SHRI, NIKHIL CHOUDHARY

For Appellant: Shri Shailendra S. Thakur, CA, Shri Avinash Mishra, CA
For Respondent: Shri Shravan Kumar Meena, CIT(DR)

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 06.03.2025, pertaining to the assessment year 2017-18. The assessee has raised the following grounds of appeal: -

“1. The learned CIT(A) has erred in law and on facts of the case in passing order without affording opportunity of hearing. No notices of hearing were served to the assessee. The e mail id as mentioned in appeal order by CIT (A) at page No. 8 para five do not pertain to present assessee. The assessee has corrected his mail id and mobi

The order continues below.

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