SUNIL KUMAR JAIN,CHHATARPUR vs. INCOME TAX OFFICER, CHHATARPUR, CHHATARPUR

ITA 57/JAB/2025Status: 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 assessment order and the CIT(A)'s order were passed ex-parte without giving the assessee a reasonable opportunity. Therefore, the CIT(A)'s order was set aside, and the issues were restored to the AO for a de novo assessment.

What were the facts?

The assessee filed his return of income for AY 2017-18, which was processed by the AO. The AO made an addition of Rs. 2,50,000/- u/s 69A of the Act, leading to a revised total income. The assessee's appeal before the CIT(A) was dismissed ex-parte for non-prosecution.

What were the issues?

Whether the CIT(A) order passed ex-parte for non-prosecution, without providing a reasonable opportunity, is sustainable? Whether the issues should be restored to the Assessing Officer for de novo assessment?

Which sections of the Income-tax Act were involved?

Section 69A,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 Ashok Vijaywargiya, Advocate

(A) This appeal vide I.T.A. No.57/JBP/2025 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 17/10/2024 (DIN & Order No.ITBA/APL/S/250/2024-25/1069728806(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 10/03/2018 declaring total income of Rs.3,13,250/-. The Assessing Officer processed the return filed by the assessee and passed assessment order u/s 144 of the Act on 21/12/2019 and determined the total income of the assessee at Rs.5,63,250/- by making addition of Rs.2,50,000/- u/s 69A of the Act. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide order date

The order continues below.

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