KRIPAL SINGH RAJPUT,SAGAR vs. INCOME TAX OFFICER WARD 1, SAGAR
Facts
The assessee's assessment was completed ex parte under Section 144, resulting in an addition of Rs. 9,10,000. The CIT(A) dismissed the assessee's appeal, leading to the current appeal before the ITAT.
Held
The ITAT set aside the CIT(A)'s order and restored the matter to the Assessing Officer for a de novo assessment. This was due to the assessment and appellate orders being passed ex parte without providing reasonable opportunity to the assessee.
Key Issues
The key legal issue was the denial of reasonable opportunity to the assessee during both the assessment and first appellate proceedings, leading to ex parte orders.
Sections Cited
Section 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 I.T.A. No.88/JAB/2024 has been filed by the assessee for assessment year 2012-13 against impugned appellate order dated 30/03/2024 (DIN & Order No.ITBA/APL/S/250/2023- 24/1063686075(1) of Addl/JCIT [“Addl/JCIT” for short].
(B) The facts of the case, in brief, are that the assessment order dated 14.11.2019 was passed under section 144 of the Income Tax Act, 1961 (for short “the Act”) whereby the total income was determined at Rs. 10,87,255/- by making addition of Rs. 9,10,000/-. The assessee filed an appeal in the office of the learned CIT(A) against the assessment order. Vide impugned appellate order dated 30.03.2024, the assessee’s appeal was dismissed by the learned Commissioner of Income Tax (Appeals).
I.T.A. No.88/JAB/2024 Assessment Year: 2012-13 2
(C) At the time of hearing, learned Authorized Representative for the assessee submitted that the assessment order was passed ex parte qua the appellant assessee without providing reasonable opportunity to the assessee. He further submitted that the assessee’s appeal was transferred from learned. CIT(A) to learned. Addl/JCIT(A); but impugned appellate order was passed by the learned. Addl/JCIT without giving any notice to the assessee and also without adequate opportunity of being heard to the assessee. Representatives of both sides, learned counsel for the assessee and learned Departmental Representative were in agreement at the time of hearing of this appeal; that the issues in dispute regarding the aforesaid addition of Rs. 9,10,000/- should be restored back to the file of the Assessing Officer with the direction to pass de novo order in accordance with law, after providing reasonable opportunity to the assessee. In view of the foregoing; and having regard to the specific facts and circumstances of the case; the impugned appellate order of the learned CIT(A) is set aside, and the issues in dispute regarding the aforesaid addition of Rs. 9,10,000/- are restored back to the file of the Assessing Officer with the direction to pass de novo order 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 16/03/2026) Sd/- (ANADEE NATH MISSHRA) Accountant Member Dated:16/03/2026 sh
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Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T.,