SACHIN KUMAR JAIN,SAGAR vs. INCOME TAX OFFICER WARD-3, SAGAR

ITA 80/JAB/2024Status: DisposedITAT Jabalpur11 June 2025AY 2016-17Bench: SHRI KUL BHARAT, VICE PRESIDENT AND SHRI, NIKHIL CHOUDHARY (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal after considering the assessee's affidavit and the judgment of the Apex Court in Esha Bhattacharjee vs. Managing Committee of Raghunathpur Nafar Academy. However, it was observed that new evidence was filed before the Tribunal, the veracity of which required verification by the lower authorities. Therefore, to sub-serve the principles of natural justice, the impugned order was set aside.

What were the facts?

The assessee's appeal against the CIT(A)'s order for AY 2016-17 was filed belatedly by 15 days due to the assessee suffering from fever and stomach ailment. The assessee's grounds of appeal included that the CIT(A) order was bad in law, the notice under section 143(2) was issued by a non-jurisdictional officer, and the rejection of books of accounts leading to estimated profit. The CIT(A) had dismissed the appeal ex-parte due to non-representation and lack of submissions by the assessee.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the CIT(A)'s ex-parte order warrants setting aside due to new evidence requiring verification.

Which sections of the Income-tax Act were involved?

Section 143(2)

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

Before: SHRI KUL BHARAT & SHRI, NIKHIL CHOUDHARY

For Appellant: Shri Rahul Bardia, FCA
For Respondent: Shri Alok Bhura, Sr. CIT(DR)

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, by the assessee, is directed against the order of the Learned Addl/Joint Commissioner of Income-tax (Appeals)- 1, Chandigarh dated 01.03.2024 pertaining to the assessment year 2016-17. The assessee has raised the following grounds of appeal: -

“1. That the Ld. Addl/JCIT(A) order is bad in law, facts void ab initio and without juri iction.

2.

That the Ld. Addl./JCIT(A) erred in sustaining the assessment order when the notice u/s 143(2) was issued by non-juri ictional Assessing Officer.

3.

That the Ld. Addl/JCIT(A) erred in sustaining the rejection of books of accounts and estimating the profit at Rs.30,03,770/- [@8% of Rs

The order continues below.

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