KRIPAL SINGH RAJPUT,SAGAR vs. INCOME TAX OFFICER WARD 1, SAGAR

ITA 88/JAB/2024Status: DisposedITAT Jabalpur06 March 2026AY 2012-13Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)3 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

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.

What were the 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.

What were the 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.

Which sections of the Income-tax Act were involved?

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

The order continues below.

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