SUREKHABAI BALPANDE,BHOPAL vs. INCOME TAX OFFICER WARD 1, CHHINDWARA

ITA 56/JAB/2025Status: DisposedITAT Jabalpur28 August 2025AY 2010-11Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that both the assessment order and the CIT(A)'s order were passed ex-parte without giving the assessee a reasonable opportunity. Therefore, the case was restored to the Assessing Officer for a de novo assessment.

What were the facts?

The assessee filed his return of income declaring Rs.73,599/-. The Assessing Officer determined the total income at Rs.10,23,600/- by adding Rs.9,50,000/- under section 68. The CIT(A) dismissed the assessee's appeal ex-parte.

What were the issues?

Whether the CIT(A) order passed ex-parte against the assessee without providing a reasonable opportunity to be heard is sustainable?

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 68

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 Ashok Vijaywargiya, Advocate

(A) This appeal vide I.T.A. No.56/JBP/2025 has been filed by the assessee for assessment year 2010-11 against impugned appellate order dated 26/06/2023 (DIN & Order No.ITBA/NFAC/S/250/2023-24/1053935463(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].

(B) The facts of the case, in brief, are that the assessee filed his return of income on 05/02/2014 declaring total income of Rs.73,599/-. The Assessing Officer processed the return filed by the assessee and passed assessment order u/s 147/144 of the Act on 21/02/2015 and determined the total income of the assessee at Rs.10,23,600/- by making addition of Rs.9,50,000/- u/s 68 of the Act. Being aggrieved, the assessee filed appeal in the offi

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Latest GST High Court judgments

Search GST case law →