RAMKRISHNA ARJARIYA ,CHHATARPUR vs. INCOMETAX OFFICER, CHHATARPUR

ITA 163/JAB/2024Status: DisposedITAT Jabalpur27 February 2026AY 2018-19Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)2 pages
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What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the matter to the Assessing Officer. The AO was directed to pass a de novo assessment order in accordance with law after providing the assessee a reasonable opportunity of being heard, similar to the decision for AY 2017-18.

What were the facts?

The assessee filed an appeal for AY 2018-19 against an order from the CIT(A). The facts of this case were identical to a previous case of the same assessee for AY 2017-18, where the matter was restored to the Assessing Officer for a de novo assessment.

What were the issues?

The key legal issue was whether the assessment for AY 2018-19 should be restored to the Assessing Officer for a fresh assessment, given the identical facts to a previous assessment year for the same assessee.

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri Abhijeet Shrivastava, Advocate

PER ANADEE NATH MISSHRA, A.M.:

(A). This appeal vide I.T.A. No.163/JAB/2024 has been filed by the assessee for assessment year 2018-19 against impugned appellate order dated 26.08.2024 (DIN & Order No.ITBA/NFAC/S/250/2024-25/1067996452(1) of Ld. Commissioner of Income Tax (Appeals) [“CIT(A)”, for short]. (B) The facts of the present case are identical to those considered by the Coordinate Bench in the case of the same assessee, in Ramkrishan Arjariya vs ITO, ITA No. 162/JAB/2024, vide order dated 29.08.2025. In the said case, for Assessment Year 2017-18, the issue in dispute was restored to the file of the Assessing Officer (“AO”, for short) with a direction to pass a de novo assessment order in accordance with law after affording reasonable op

The order continues below.

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