RENU SAMAIYA,JABALPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

ITA 36/JAB/2024Status: DisposedITAT Jabalpur06 March 2026AY 2011-12Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)3 pages
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What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the issues to the Assessing Officer for a de novo assessment. This was due to the assessee not receiving a reasonable opportunity during the previous proceedings, with directions to provide such opportunity.

What were the facts?

The assessee's income was assessed at Rs. 21,00,047 against a returned income of Rs. Nil. The CIT(A) dismissed the assessee's appeal. The assessee contended that no reasonable opportunity was provided during the assessment and first appellate proceedings.

What were the issues?

The key legal issue was whether the assessee was provided a reasonable opportunity to be heard during the assessment and first appellate proceedings.

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 I.T.A. No.36/JAB/2024 has been filed by the assessee for assessment year 2011-12 against impugned appellate order dated 24/01/2024 (DIN & Order No.ITBA/NFAC/S/250/2023- 24/1060061133(1) of National Faceless Appeal Centre) [“NFAC” for short].

(B) In this case, the Assessing Officer completed the assessment proceedings and passed assessment order dated 28.12.2018 and determined the total income of the assessee at Rs.21,00,047/- as against returned income of Rs. Nil. Being aggrieved, the assessee went in appeal Assessment Year: 2011-12 2

before the learned CIT(A). The learned CIT(A), vide impugned appellate order dated 24.01.2024 has dismissed the appeal

The order continues below.

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