SEVA SAHAKARI SAMITI MARYADIT,SEONI vs. INCOME TAX OFFICER, SEONI

ITA 158/JAB/2025Status: DisposedITAT Jabalpur21 August 2025AY 2017-18Bench: SHRI KUL BHARAT, VICE PRESIDENT AND SHRI, NIKHIL CHOUDHARY (Accountant Member)1 pages
AI SummaryAllowed for statistical purposes

What did the Tribunal hold?

The Tribunal noted that there was no representation from the assessee before the lower authorities, despite notices being issued. However, considering the assessee's counsel's undertaking to cooperate and provide details if an opportunity is granted, the Tribunal decided to restore the matter to the Assessing Officer (AO).

What were the facts?

The assessee filed four appeals against orders of the CIT(A) for assessment years 2015-16, 2017-18, and 2018-19. The appeals were heard together. The core issue raised by the assessee is that the assessment orders were passed ex-parte without providing proper opportunity of being heard, and the notices were not properly served.

What were the issues?

Whether the assessment orders passed ex-parte by the AO and upheld by the CIT(A) are liable to be quashed due to violation of the principle of natural justice, and if proper opportunities were not provided to the assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 144

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 Vikash Ahuja, CA
For Respondent: Shri Alok Bhura, Sr. CIT(DR)

PER KUL BHARAT, VICE PRESIDENT.:

These four appeals, filed by the assessee, against the different orders of learned Commissioner Income Tax (Appeals) [hereinafter referred as the “Ld.CIT(A)”]/National Faceless Appeal Centre (NFAC), Delhi, pertaining to the assessment year 2015-16, 2017-18 & 2018-19. For the sake of convenience, all appeals were heard together and are being disposed off by this consolidated order. First, we will take up the appeal of assessee in ITA. No. 157/JAB/2025, pertaining to the A.Y. 2015-16 which is taken as a lead case. The assessee has raised following grounds of appeal: -

“1.

The order continues below.

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