Loading judgment…
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.
Held
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.
Key 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?
Sections Cited
69A, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JABALPUR BENCH “SMC”, JABALPUR
Before: SHRI ANADEE NATH MISSHRA
(A) This appeal vide 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 dated 17/10/2024, the assessee’s appeal was dismissed by the learned CIT(A) ex-parte for non- prosecution. Being aggrieved further, the assessee has filed the present appeal in Income Tax Appellate Tribunal against the aforesaid impugned appellate order of learned CIT(A).
(C) At the time of hearing, the learned Counsel for the assessee submitted that the assessment order as well as the impugned appellate order of the learned CIT(A), both were passed ex-parte qua the appellant assessee. Further, he submitted that the assessee was not given reasonable opportunity. He submitted that the issueS in dispute may be restored back to the file of the Assessing Officer with the direction to pass de novo assessment order in accordance with law after providing reasonable opportunity of being heard to the assessee. The learned Departmental Representative expressed no objection to this, and left the matter to the discretion of Bench. In view of the foregoing, and considering the submissions made; the order of learned CIT(A) is set aside and issues in dispute are restored back to the file of the Assessing Officer with the direction to pass de novo assessment order in accordance with law after providing reasonable opportunity of being heard to the assessee.
(D) In the result, the appeal is partly allowed for statistical purposes.
(Order pronounced in the open court on 28/08/2025)