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

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

AI SummaryPartly Allowed

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.

Held

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.

Key Issues

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

Income Tax Appellate Tribunal, JABALPUR BENCH ‘SMC’, JABALPUR

Before: SHRI ANADEE NATH MISSHRA

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 of the assessee. Now the assessee is in appeal before the Income Tax Appellate Tribunal.

(C) At the time of hearing, learned Authorized Representative for the assessee submitted that the Assessing Officer as well as the learned CIT(A) have not given reasonable opportunity to the assessee. He further submitted that the issues in dispute should be restored back to the file of the Assessing Officer, with the direction to pass de novo order. The learned Departmental Representative left the decision to the discretion of the Bench. After hearing both sides, and as the assessee did not get reasonable opportunity in the course of proceeding before the Assessing Officer and before the learned CIT(A); the order of learned CIT(A) is set aside and issues in dispute regarding additions made in the assessment order, restored back to the file of the Assessing Officer with the direction to pass de novo assessment order on merits of the case, in accordance with law, after providing reasonable opportunity to the assessee. All the grounds of appeal are treated as disposed of in accordance with the aforesaid order.

(D) In the result, the appeal of the assessee stands partly allowed for statistical purposes. (Order pronounced in the open court on 06/03/2026)